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X Co acquired 80% of Y Co outstanding capital stock for $430,000 cash. Immediately before the purchase, the balance sheets of both

corporations reported the following:

X CO Y CO

Assets 2,000,000 750,000

Liabilities 750,000 400,000

Common Stock 1,000,000 310,000

Retained Earnings 250,000 40,000

Liabilities & Stockholders Equity 2,000,000 750,000

At the date of purchase, the fair value of Y assets was $50,000 more than the Book value amounts. In the consolidated balance sheet prepared immediately after the purchase,the non controlling interest should amount to

Select one: a. 86,000 b. 137,500 c. 107,500 d. 215,000