Paar Corporation bought 100 percent of Kimmel, Inc., on January 1, 2015. On that date, Paars equipment (10-year life) has a book value of $352,500 but a fair value of $507,500. Kimmel has equipment (10-year life) with a book value of $250,000 but a fair value of $408,000. Paar uses the equity method to record its investment in Kimmel. On December 31, 2017, Paar has equipment with a book value of $246,750 but a fair value of $434,950. Kimmel has equipment with a book value of $175,000 but a fair value of $383,700. What is the consolidated balance for the Equipment account as of December 31, 2017?

a)$818,650.

b)421,750

c)579,750

d)532,350