Gru acquired 80% of the share capital of Agnes on 1 January 2021. At that date Agnes had reserves of 30,000. NCI is valued using the proportion of net assets method. At the 31 December 2021 reporting date, the reserves of Gru and Agnes were 400,000 and 50,000 respectively. An impairment of 35,000 to goodwill was identified at the reporting date. What is the group's reserves to present in the consolidated statement of financial position at 31 December 2021? O a. 381,000 O b. 388,000 Oc. 405,000 O d. 412,000 e. 416,000 f. 450,000 Og. None of the above