On May 31, 2020, the current fair values of Subsidiarys inventories and plant assets (net) were $40,000 and $180,000, respectively; whereas the currying amounts of these assets were $50,000 and $140,000 respectively. Assume that the carrying amounts of the parent company were $ 350,000 and $ 450,000 respectively. In a consolidated balance sheet of the parent and its subsidiary the plant assets amount to be recorded as:

a.

$450,000.

b.

$590,000.

c.

$630,000.

d.

$490,000.