25-On 11/ 2019,R Co acquired 80% of F Co common stock for $172,000 in cash. At the acquisition date, the book values and fair value of assets and liabilities were equal, and the fair value of the noncontrolling interest was equal to 20% of the total book value of F CO.The stockholders' equity accounts of the two companies at the acquisition date are

R F

common stock(5@par 500,000 100,000

additional paid in capital 300,000 40,000

retained earning 350,000 75,000

Noncontrolling interest was assigned income of $5,500 in R consolidated income statement for 2019, Based on the preceding information.

what amount will be assigned to the noncontrolling interest net assets on 1/ 1/2019, in the consolidated balance sheet?

Select one:

a. 25,000

b. 43,000

c. 22,000

d. 34,400