AA Group had the following debits in the pre-acquisition entry used to consolidate an 80% direct ownership interest in a subsidiary: Retained earnings $120 000, Share capital $180 000, General Reserve $20 000, BCVR $14 000. The amount attributable to the direct non-controlling interest is:

Select one:

a.$36 000

b.$66 800

c.$75 000

d.$83 500

e.$90 500