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 method)	$40,000	$50,000
Equipment (10 year life)	80,000	75,000
Building (20 year life	200,000	300,000

If Watkins pays $450,000 in cash for Glen, what amount would be represented as the subsidiary's Building in a consolidation at December 31, 2012, assuming the book value of the building at that date is still $200,000?

A. $200,000

B. $285,000

C. $290,000

D. $295,000

E. $300,000