A Trust Account Holds Two Buildings as Its Assets

A trust account holds two buildings as its assets.Building 1 originally cost $150,000 and Building 2 originally cost $210,000.It is now the 21^st anniversary of the trust,and the assets have not been transferred to the beneficiary.The undepreciated capital cost of Building 1 is $85,000 and its market value is $200,000.The undepreciated capital cost of Building 2 is $145,000 and its market value is $190,000.Which costs will be the deemed acquisition values of the buildings for the trust?

A) B1 = $150,000; B2 = $210,000
B) B1 = $85,000; B2 = $145,000
C) B1 = $200,000; B2 = $190,000
D) B1 = $200,000; B2 = $210,000