30 of Jestion A company had common stock with a total par value of $26,000,000 and fair value of $70,000,000 and preferred stock with a total par value of $9,000,000 and a fair value of $12,000,000. Assuming 85% of the company's total equity is acquired by another company, what amount must be attributed to the noncontrolling interest? O a. $12,300,000 O b. $8,700,000 O c. $10,500,000 O d. $13,500,000