Dodd Co. acquired 75% of the common stock of Wallace Corp. for 1,800,000. The fair value of Wallaces net assets was $2,100,000, and the book value was $1,900,000. The noncontrolling interest shares of Wallace Corp. are not actively traded. What is the dollar amount of Wallace Corp.s net assets that would be represented in a consolidated balance sheet prepared at the date of acquisition?

$ 1,575,000

$ 1,800,000

$ 1,900,000

$ 2,100,000

$ 2,400,000