Red CoAcquired 100% of Green,Inc

Red Co.acquired 100% of Green,Inc.on October 1,2009.On January 1,Green had inventory with a book value of $42,000 and a fair value of $52,000.This inventory had not yet been sold at December 31,2009.Green had a building with a book value of $200,000 and a fair value of $390,000.Green had equipment with a book value of $350,000 and a fair value of $280,000.The building had a 10-year remaining useful life and the equipment had a 5-year remaining useful life.How much amortization expense will be on the consolidated financial statements for the year ended on December 31,2009 related to the acquisition of Green?

A) $43,000.
B) $33,000.
C) $ 5,000.
D) $15,000.
E) 0)