High acquires 100% of Low on January 1, 2018 in a transaction structured as an acquisition. At acquisition date, both High and Low have buildings with a fair value different than book value and a remaining useful life of 5 years. The following information is available. Building Book Value Fair Value January 1, 2018 High 800,000 700,000 Low 400,000 600,000 December 31, 2020 High 1,500,000 1,700,000 Low. 900,000 1,200,000 How much is consolidated Building at December 31, 2020 $1,320,000 $2,480,000 $2,520,000 $2,600,000