The condensed separate and consolidated balance sheets of Parent Corporation and its subsidiary, on the date of their business combination showed plant assets of parent, subsidiary and consolidated as: $400,000, $100,000 and $530,000 respectively.The plant assets amount to be recorded in a consolidated balance sheet is:

a.

$400,000.

b.

$530,000.

c.

$630,000.

d.

$500,000.