8. A company had common stock with a total par value of $18,000,000 and fair value of $60,000,000; and 7% preferred stock with a total par value of $6,000,000 and a fair value of $8,000,000. The book value of the company was $85,000,000. Assuming ninety percent ( 90% ) of the company's total equity is acquired, what amount must be attributef to the noncontrolling interest? A) $8,500,000. B) $7,000,000. C) $6,800,000. D) $2,400,000