Company a Has Decided to Purchase 100% of the Voting

Multiple Choice

Company A has decided to purchase 100% of the voting shares of Company B for $100,000 on January 1, 2012. Immediately before the acquisition, A and B reported cash balances of $300,000 and $150,000 respectively. If Consolidated Financial Statements were prepared immediately following the acquisition, how much Cash would be reported on A's consolidated balance sheet?

A) $250,000.
B) $350,000.
C) $450,000.
D) $550,000.