In an Acquisition Where 100% Control Is Acquired,how Would the Land

In an acquisition where 100% control is acquired,how would the land accounts of the parent and the land accounts of the subsidiary be reported on consolidated financial statements?
$\begin{array} { cc} &&& \text { Parent } && \text { Subsidlary } \\\end{array}$
A) $\begin{array} { cc} & \text { Buok Value } & \text { Baok Value } \\\end{array}$
B) $\begin{array} { cc} & \text { Bouk Value } & \text { Fair Value } \\\end{array}$
C) $\begin{array} { cc} & \text { Fair Value } & \text { Fair Value } \\\end{array}$
D) $\begin{array} { cc} & \text { Fair Value } & \text { Bouk Value } \\\end{array}$
E) $\begin{array} { cc} & \text { Cost } &&&& \text { Cost } \\\end{array}$