Please help with this accounting proble

At the date of acquisition, a subsidiary's inventory(F|FO, sold in the year of acquisition) is overvalued by $600, its plant assets (10-year life, straight-line) are overvalued by $4,000, and it has previously unreported intangibles valued at $1,000 (2-year life, straight-line). Goodwill from the acquisition is not impaired. In the second year following acquisition, the subsidiary reports net income of $2,000. Using the complete equity method, in the second year the parent reports equity in the net income of the subsidiary of: Select one: 0 A. $1,900 0 B. 3500 o c. $1,100 0 D. $1,300