Led Ltd Acquired 100% of Zeppelin Ltd on 30 June

Multiple Choice

Led Ltd acquired 100% of Zeppelin Ltd on 30 June 20X0 by paying $6 million cash and incurring $1 million legal fees.At that date the net assets of Zeppelin Ltd was as follows:
$$\begin{array} { l r r } & \text { Recorded amount } & \text { Fair value } \\\text { Total assets } & \$ 9 \text { million } & \$ 10 \text { million } \\\text { Total liabilities } & \$ 1 \text { million } & \$ 1 \text { million } \\\text { Net assets } & \$ 8 \text { million } & \$ 9 \text { million }\end{array}$$
Total assets comprise buildings of $6 million, equipment of $3 million and accounts receivable of $1 million.All these figures are fair values.What is the recorded amount of buildings in Led group's consolidated financial statements for the year ended 30 June 20X0?

A) $6 million
B) $3 million
C) $2 million
D) $4.66 million