The answer is B. Please explain how to get thr answer.

a interest. Use the following to answer questions 2-8: Balance sheets for Fort Corporation and Steele Company on December 31,2008 , before Note that Steele owed Fort $20,000 on account on 12/31; this amount is reflected in the above balances. Fort Corporation acquired 80 percent of Steele Company's outstanding stock for $450,000 cash on January 1, 2009. On that date, the fair value of Fort's depreciable assets was $600,000 and the fair value of Steele's depreciable assets was $280,000. * 2. Based on the information given above, what amount of depreciable assets will be reported in a consolidated balance sheet prepared immediately following the combination? A) $670,000 B) $790,000. C) $824,000. D) $880,000