A. 0

B. 105,000

c. 30,000

D. 45,000

Required information (The following information applies to the questions displayed below.) Select the correct answer for each of the following questions. Parts 1 and 2 are based on the following: On January 2, 20X8, Paint Company acquired 75 percent of Stain Company's outstanding common stock at an amount equal to its underlying book value. Selected balance sheet data at December 31, 20x8, follow: Total Assets Liabilities Common Stock Retained Earnings Paint Company $420,000 $120,000 100,000 200,000 $420,000 Stain Company $180,000 $ 60,000 50,000 70,000 $180,000 1. In Paint's December 31, 20X8, consolidated balance sheet, what amount should be reported as noncontrolling interest in net assets