AAA Ltd. acquired 70% of the outstanding common shares of BBB Ltd. At the acquisition date, BBB's net identifiable assets had a carrying value of $825,000 and a fair market value of $1,000,000. AAA paid $910,000 for the acquisition. Under the entity method, what amount should be reported for the non-controlling interest on the consolidated statement of financial position?

A.

$247,000

B.

$210,000

C.

$300,000

D.

$390,000