20 On 1/1/2018, P Co acquired 90% of K Co stock at an amount equal to its book value. Selected balance sheet data at 1/1/ 2018, are as follows: P CO K CO Total Assets 420,000 180,000 Liabilities 120,000 60,000 Common Stock 100,000 50,000 Retained Earnings 200.000 70,000 In 1/1/2018,consolidated balance sheet, what amount should be reported as non controlling interest in net assets? Select one: a. 10.500 C. 12.000 d. 30,000