Grommet Co. acquired 75% of the common stock of Wallace Corp. for $1,800,000. The fair value of Wallace's 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 amount of goodwill should be attributed to the noncontrolling interest at the date of acquisition? $0 $50,000 $175,000 $75,000 $25,000