4.On January 1, Pathan Corp. purchased 80% of Samqa Corp.'s $10 par common stock for $975,000 Pathan had no prorequity interest in Samoa. The remaining 20% of this stock is held by NCI C O, an unrelated party. On the acquisition date for this business combination, the carrying amount of Samoa's net assets was S1 million. The fair values of the assets acquired and liabilities assumed were the same as their carrying amounts on Samoa's balance sheet except for land, the xcess of the carrying amount. The fair value of the fair value of which was $100,000 in e noncontrolling interest (NCI) is 20% of the implied fair value of the acquiree's net assets at the acquisition date. (No exceptions to the recognition or measurement principles apply.) For the yerar ended December 31, Samoa's net income included in consolid Samoa paid cash dividends totaling $125,000. In the December 31 consolidated balance sheet, the NCI is reported at ated net income was $190,000, and rvir 219, a. $200,000 b. $213,000 c. $243,750 d. $256,750 ane Lou