Paxton Corporation Acquired All of the Outstanding Voting Stock of Stanley

Paxton Corporation acquired all of the outstanding voting stock of Stanley Company.How should the assets and liabilities of the acquired company be reported on the consolidated financial statements immediately after the acquisition?

A) Nominal estimated values determined by the parent company.
B) Market values on the date of the acquisition.
C) The previously reported book values.
D) Market values on the date of the acquisition less accumulated depreciation.