The 1st photo show the balance of the company while 2nd page shows the questions.

Question 3 Computing consolidated balances in the year following consolidation (12 points) On Jan. 1 Year 1, P spent 200 million to buy 100% of S. At that date, some key numbers (in millions) are: All of the assets and liabilities of S had book values = fair values, except: Buildings had fair value 20 lower than book value. The remaining life is 20 years. S had a patent, with zero book value, but fair value of 30 , with a remaining life of 10 years. At the end of year 1 , The books of the two companies reflect the following: B. Buildings, net of depreciation C. Total equity D. Goodwill