During Its Inception,Devon Company Purchased Land for $100,000 and a Building

During its inception,Devon Company purchased land for $100,000 and a building for $180,000.After exactly 3 years,it transferred these assets and cash of $50,000 to a newly created subsidiary,Regan Company,in exchange for 15,000 shares of Regan's $10 par value stock.Devon uses straight-line depreciation.Useful life for the building is 30 years,with zero residual value.An appraisal revealed that the building has a fair value of $200,000.
-Based on the information provided,at the time of the transfer,Regan Company should record:

A) Building at $180,000 and no accumulated depreciation.
B) Building at $162,000 and no accumulated depreciation.
C) Building at $200,000 and accumulated depreciation of $24,000.
D) Building at $180,000 and accumulated depreciation of $18,000.