Startup Company has properly treated as expense $$200,000$ of research and development costs that resulted in a patent. When Venture Company acquired $100\%$ of the common stock of Startup Company, the patent had an acquisition$-$date fair value of $$500,000.$ On the consolidated balance sheet, the patent must be reported at

A$.$ The $$200,000$ cost to produce it$.$

B$.$ Its acquisition$-$date fair value of $$500,000.$

C$.$ The legal costs of defending the patent.

D$.$ The amount reported on the separate balance sheet of Startup Company.