Graham Limited acquired $90\%$ of the share capital and reserves of Terry Limited for $$170,000.$ Share capital was $$100000$ and reserves amounted to $$62000.$ All assets and liabilities were recorded at fair value except equipment which was recorded at $$30000$ below fair value. The company tax rate was $30\%.$ The partial goodwill method is adopted by the group. The NCI share of equity at the date of acquisition was:

Question $7$Select one:

a$.$

$$17000$

b$.$

$$19200$

c$.$

$$16200$

d$.$

$$1830$