On January 1, 20X9, Planet Corporation sold equipment for $400,000 to Star Corporation, its wholly owned subsidiary. Planet had paid $900,000 for this equipment, which had accumulated depreciation of $170,000. Planet estimated a $50,000 salvage value and depreciated the tractor using the straight-line method over 10 years, a policy that Star continued. In Planet's December 31, 20X9, consolidated balance sheet, this tractor should be included in fixed-asset cost and accumulated depreciation as: Cost Accumulated Depreciation A. $ 900,000 $ 255,000 B. $ 900,000 $ 120,000 C. $ 730,000 $ 85,000 D. $ 730,000 $ 170,000 Option A Option B Option C Option D