A parent acquired 90% of the voting stock of a subsidiary for $20,000. The fair value of the noncontrolling interest was $2,000. The subsidiary's book value at the date of acquisition was $1,000. Following is revaluation information for the subsidiary's identifiable net assets at the date of acquisition:

	Fair Value Book Value
Inventories	$ (400)
Equipment	(10,000)
Identifiable intangibles	16,000

What is the amount of consolidated goodwill attributed to the noncontrolling interest at the date of acquisition, following U.S. GAAP?

	A.	$1,340
	B.	$1,440
	C.	$1,540
	D.	$0