4-on 1/1/2019 X CO acquired 80% of Y common stock for $150,000 in the same day the y net assets was $ 140,000 ,in the same date the fair value of assets and liabilities were equal .year ended 31/12/2019 Y reported income $50,000,declared dividend $30,000,X using equity methods what is non controlling interest in net assets balance on 31/12/2019

Select one:

a. 41,500

b. 10,000

c. 4,000

d. 37,500