On Jаnuаry 1, 20X9, Plаnet Cоrpоratiоn sold equipment for $400,000 to Star Corporation, its wholly owned subsidiary. Planet had paid $900,000 for this equipment, which had accumulated depreciation of $170,000. Planet estimated a $50,000 salvage value and depreciated the tractor using the straight-line method over 10 years, a policy that Star continued. In the December 31, 20X9 consolidated balance sheet, this tractor should be included in fixed-asset cost and accumulated depreciation as: