Graham Limited acquired 90% of the share capital and reserves of Terry Limited for $170,000, Share capital was $100 000 and reserves amounted to $62 000. All assets and liabilities were recorded at fair value except equipment which was recorded at $30 000 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: Select one: O a. $17 000 O b. $19 200 O c. $16 200 O d. $18 300 Next page