REFERENCE: Ref.03_12 Watkins,Inc.acquires All of the Outstanding Stock of Glen Corporation on Corporation

REFERENCE: Ref.03_12
Watkins,Inc.acquires all of the outstanding stock of Glen Corporation on January 1,2009.At that date,Glen owns only three assets and has no liabilities:
-If Watkins pays $300,000 in cash for Glen,at what amount would the subsidiary's Building be represented in a January 2,2009 consolidation?

A) $200,000.
B) $225,000.
C) $273,000.
D) $279,000.
E) $300,000.