1. Company A obtained 60% equity of Company B and 40% equity of Company C through equity acquisition. Company A has control over Company B and has significant influence but no control over Company C. Which of the following statements is correct? (A) The group includes three companies, A, B, and C, of which company A is the parent company, and companies B and C are subsidiaries. (B) In the group, the shareholder of Company A is the controlling shareholder, and other persons holding 40% of the equity of Company B are the non-controlling interests shareholder. (C) The interests of companies B and C that are not attributable to company A are referred to as non-controlling interests. (D) Company A and Company B shall be regarded as a single economic entity, and Company A shall include Company B in its accounting records in order to prepare group financial statements.

At the beginning of X5, Daan Company paid $725,000 in cash to acquire 80% equity of Dashun Company and gained control over Dashun Company, and non-controlling interests were measured according to the proportion of identifiable net assets. At that time, the carrying amount and fair value of the identifiable net assets of Dashun Company were $720,000 and $800,000 respectively. What was the amount of non-controlling interests that should have been on the consolidated balance sheet on the acquisition date? (A) $144,000. (B) $145,000. (C) $160,000. (D) $177,000.