Price Company acquired 80% of the common stock of Sam Company on December 31, 2020. Immediately after the acquisition, Price Company held Land with a book value of $150,000 and a fair value of $300,000; Sam Company held Land with a book value of $100,000 and a fair value of $500,000. The difference between implied value and book value is because Sam Company's Land has a book value that is different from the fair value. What amount would Land be reported in the consolidated balance sheet prepared immediately after the acquisition? A. $250,000 B. $800,000 C. $500,000 D. $650,000