Petrol Company Acquired an 90% Interest in Seadig Corporation on January

Petrol Company acquired an 90% interest in Seadig Corporation on January 1, 2013. On January 1, 2014, Seadig sold a building with a book value of $120,000 to Petrol for $150,000. The building had a remaining useful life of ten years and no salvage value. Straight-line depreciation is used. The separate balance sheets of Petrol and Seadig on December 31, 2014 included the following balances: The consolidated amounts for Buildings and Accumulated Depreciation - Buildings that appeared, respectively, on the balance sheet at December 31, 2014, were

A) $700,000 and $256,000.
B) $700,000 and $259,000.
C) $730,000 and $256,000.
D) $730,000 and $259,000.