Asavela Limited holds assets with a fair value of R150 000 000 and a book value of R125 000 000 and liabilities with a book value and fair value of R50 000 000. What balance will be assigned to the non-controlling interests in the consolidated balance sheet if Pearl Limited pays R90 000 000 to acquire 75% ownership in Asavela Limited and goodwill of R20 000 000 is reported? Select one: O a. R30 000 000 b. R20 000 000 O c. R50 000 000 O d. R40 000 000 A Limited acquired control with the acquisition of an 80% interest in B Limited for R1 100 000 on 1 January 20.8. On this date the share capital of B Limited was R200 000 consisting of 200 000 ordinary shares and the retained earnings amounted to R800 000. The fair value of the net assets of B Limited amounted to R1 000 000 on 1 January 20.8. The market value of the shares of B Limited on 1 January 20.8 amounted to R7 per share. Non-controlling interests in the acquiree measured at fair value (full goodwill method) The Non- controlling interest will amount to Select one: O a. R300 000 O b. R280 000 c. R80 000 O d. R200 000