Perth Corporation acquired a 100% interest in Sansone Company for 1,600,000 when Sansone had no liabilities. The book values and fair values of Sansone's assets were Book Value Fair Value Current assets 350,000 400,000 Equipment 150,000 210,000 Land & buildings 570,000 590,000 Total assets 1,070,000 1,200,000 Immediately following the acquisition, equipment will be included on the consolidated balance sheet at

A) 150,000.

B) 200,000.

C) 210,000.

D) 280,000.