Watkins, Inc. acquires all of the outstanding stock of Glen Corporation on January 1, 2017. At that date, Glen owns only three assets and has no liabilities: BookValueFairValueLand$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 Equipment in a consolidation at December 31, 2019, assuming the book value of the equipment at that date is still $80,000?

A. $76,500.
B. $80,000.
C. $70,000.
D. $75,000.
E. $73,500.


Answer: A

Business

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