The financial statements for Goodwin, Inc. and Corr Company for the year ended December 31, 2013, prior to Goodwin's acquisition business combination transaction regarding Corr, follow (in thousands):

On December 31, 2013, Goodwin issued $600 in debt and 30 shares of its $10 par value common stock to the owners of Corr to acquire all of the outstanding shares of that company. Goodwin shares had a fair value of $40 per share. Goodwin paid $25 to a broker for arranging the transaction. Goodwin paid $35 in stock issuance costs. Corr's equipment was actually worth $1,400 but its buildings were only valued at $560. Compute the consolidated buildings (net) account at December 31, 2013.

A. $3,260.

B. $2,700.

C. $3,370.

D. $3,300.

E. $3,340.

Goodwin Corr $600 $2,700 Revenues Expenses 1,980 400 S 720 200 Net income $400 $2,400 Retained earnings 1/1 720 200 Net income Dividends 270 $2,850 $600 Retained earnings, 12/3 Cash 240 220 1,200 340 Receivables and inventory 2,700 600 Buildings Equipment Ine) 100 1,200 $6,240 $2,360 Total assets 820 $1,500 Liabilities 400 Common stock 1,080 Additional paid-in capital 810 540 Retained earnings 2,850 600 Total liabilities & stockholders' equity $6,240 $2,360