Parr Company Purchased 100% of the Voting Common Stock of Super

Multiple Choice

Parr Company purchased 100% of the voting common stock of Super Company for $2,000,000.There are no liabilities.The following book and fair values pertaining to Super Company are available:
$\begin{array}{lrr}& \text { Book Value } & \text { Fair Value } \\\text { Current assets } & \$ 300,000 & \$ 600,000 \\\text { Land and building } & 600,000 & 900,000 \\\text { Machinery } & 500,000 & 600,000 \\\text { Goodwill } & 100,000 & ?\end{array}$
The amount of machinery that will be included in on the consolidated balance sheet is:

A) $560,000
B) $860,000
C) $600,000
D) $900,000