On December 31, 2012, a Company Has Capital Assets with a Cost

On December 31, 2012, A Company has capital assets with a cost of $250,000 and accumulated amortization of $150,000 and B Company has capital assets with a cost of $180,000 and accumulated amortization of $80,000. B Company's capital assets have a fair value of $200,000 on that date. If Company A acquires Company B on January 1, 2013, and prepares a consolidated balance sheet on that date, at what values should the capital assets appear on that balance sheet (using the net method) ?

A) Cost of $430,000 and accumulated amortization of $230,000.
B) Cost of $450,000 and accumulated amortization of $150,000.
C) Cost of $610,000 and accumulated amortization of $310,000.
D) Cost of $630,000 and accumulated amortization of $230,000.