‘ Traveler Co’ From Kaplan Kit

In the addition information 2 of Traveler Co Question.

” Parent has acquired Subsidiary, Captive, for consideration of $541 million which comprise $477 million cash & land of $64 million. The carrying amount of the land at the date of acquisition was $56 million. At the year end, the asset was still included in the non-current asset of parent, Traveler. The subsidiary has PPE balance of $810 in its financial. ”

I have little doubt over here,
Shouldn’t we include the fair value of land, as we have transferred as consideration to the subsidiary so, it will appear as land in the accounts of a subsidiary?
Consolidated PPE= $439(P)+$810(S)-56+64

but, the solution in the kit has provided the following answer, without adding back the fair value of land.
Consolidated PPE= $439(P)+$810(S)-56

Hope to get your response soon. Thank you!