on On May 31, 2020, the current fair values of Subsidiary's 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. $590,000. b. $490,000. c. $450.000. d. $630,000.