If Pomegranate follows IFRS and uses the alternative method of valuing the noncontrolling interest, the 2017 noncontrolling interest in comprehensive income of Starfruit is On January 1, 2015, Pomegranate Company acquired 90% of the voting stock of Starfruit Company for \($91,700,000\) in cash. The fair value of the noncontrolling interest in Starfruit at the date of acquisition was \($6,300,000\). Starfruit’s book value was \($13,000,000\) at the date of acquisition. Starfruit’s assets and liabilities were reported on its books at values approximating fair value, except its plant and equipment (10-year life, straight-line) was overvalued by \($25,000,000\). Starfruit Company had previously unreported intangible assets, with a market value of \($40,000,000\) and 5-year life, straight-line, which were capitalized following GAAP.

a. $185,000

b. $300,000

c. $210,000

d. $200,000