Universe, the Parent Corporation, Has a Basis of $440,000 in the Stock

Universe, the parent corporation, has a basis of $440,000 in the stock of Solar Corporation, a subsidiary in which it owns 90% of all classes of stock.Universe purchased the stock in Solar Corporation 10 years ago.In the current year, Universe Corporation liquidates Solar Corporation and acquires assets worth $500,000 with a tax basis to Solar Corporation of $380,000.What basis will Universe Corporation have in the assets acquired from Solar Corporation?

A) $0.
B) $380,000.
C) $440,000.
D) $500,000.
E) None of the above.