Watkins, Inc

Watkins, Inc. acquires all of the outstanding stock of Glen Corporation on January 1, 2010. 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, 2010 consolidation?

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