Watkins, Inc acquires all of the outstanding stock of Glen Corporation on January 1, 2010. At that date, Glen owns only three assets and has no liabilities: Book Value Fair Value Inventory (FIFO) $ 40,000 $ 50.000 Equipment (10 years life) 75,000 Bullding (20 years life) 300,000 80,000 200.000 If Watkins pays $450,000 in cash for Glen, what acquisition date fair value allocation, net of amortization should be attributed to the subsidiary's Equipment in consolidation at December 31, 2012? OA (5000) 8.75.000 OC (3500) O D. 80,000