On January 1, 20X6. Pumpkin Corporation acquired 70 percent of Spice Company's common stock for $210,000 cash. The fair value of the noncontrolling interest at that date was determined to be $90,000. Data from the balance sheets of the two companies included the following amounts as of the date of acquisition: At the date of the business combination, the book values of Spice's assets and liabilities approximated fair value except for land, which had a fair value of $95,000 and Buildings and Equipment, which had a fair value of 240.000. 6. Based on the preceding information, what amount of Buildings and Equipment will be reported in the consolidated balance sheet prepared immediately after the business combination? A. $400,000 B. 5450,000 had a fair value of $95,000 and Buildings and Equipment, which had a fair value of 240,000 . 6. Based on the preceding information, what amount of Buildings and Equipment will be reported in the consolidated balance sheet prepared immediately after the business combination? A. $400,000 B. $450,000 C. $490,000 D. $470,000