_____ Immediately Before Applying Push-Down Accounting, the Subsidiary Has the Following

_____ Immediately before applying push-down accounting, the subsidiary has the following account balances:
After applying push-down accounting in a situation in which the net assets were neither over- nor undervalued, what would be the proper balance of the Retained Earnings account.

A) $ -0-
B) $140,000
C) $400,000
D) $640,000
E) $900,000