Bristle Corporation acquired 75 percent of Silver Corporation's common stock on December 31, 20X8, for $300,000. The fair value of the noncontrolling interest at that date was determined to be $100,000. Silver's balance sheet immediately before the combination reflected the following balances:

Cash and Receivables	$40,000
Inventory	70,000
Land	90,000
Buildings and Equipment (net)	250,000
Total Assets	$450,000
Accounts Payable	$30,000
Income Taxes Payable	40,000
Bonds Payable	100,000
Common Stock	100,000
Retained Earnings	180,000
Total Liabilities and Stockholders' Equity	$450,000

A careful review of the fair value of Silver's assets and liabilities indicated that inventory, land, and buildings and equipment (net) had fair values of $65,000, $100,000, and, $300,000 respectively. Goodwill is assigned proportionately to Bristle and the noncontrolling shareholders. Based on the preceding information, what amount will be reported as noncontrolling interest in the consolidated balance sheet immediately following the acquisition?

		$0
		$70,000
		$83,750
		$100,000