Golden Corp. acquired 80% of ABC Corp.'s stock for $600,000 on January 1, 20X8. The fair value of the non-controlling interest was $150,000 at the same date. Through ABC Corp.' financial statement, the carrying amount of ABC's net assets was $400,000. And fair market value of ABC's net assets was $550,000 on January 1, 20X8. ABC earned an income of $150,000 and paid cash dividends totaling $125,000 during 20X8. What amount of non-controlling interest will Golden report in the Dec 31, 20X8 consolidated balance sheet? A. $150,000 B. $155,000 C. $175,000 D. $180,000