VB.net convert some C# code

Hi. The first code sample is my VB.net.  I am trying to add the ".Tracking" part which is shown in C#
in the second code set below from "Tracking = new ItemTracking"
How would that look in my VB.net code?

            Dim LineItems As New List(Of LineItem)
            Dim pLineItem As New LineItem
            With pLineItem
                .Description = "Services Rendered"
                .Quantity = 1
                .UnitAmount = "1234.56"
                .AccountCode = "4000"
                .Tracking = ????
            End With

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                        new LineItem
                        {
                            AccountCode = "200",
                            Description = "3 copies of OS X 10.6 Snow Leopard",
                            UnitAmount = 59.00m,
                            Quantity = 3m,
                            TaxAmount = 19.97m,
                            TaxType = "OUTPUT2",
                            LineAmount = 177.00m,
                            Tracking = new ItemTracking
                            {
                                new ItemTrackingCategory
                                {
                                    Id = category,
                                    Name = name,
                                    Option = option
                                }
                            }
                        },

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