_____ the Following Accounts or Amounts Were Taken from the Separate

_____ The following accounts or amounts were taken from the separate company financial statements of a parent and its 100%-owned subsidiary (created in 2006) at the end of 2006:
What amount should be reported for consolidated retained earnings at the end of 2006?

A) $210,000
B) $240,000
C) $290,000
D) $450,000
E) None of the above.