Integra Corp. acquired 75% of the common stock of Medico, Inc. for $1,800,000. The fair value of Medico's net assets was $2,100,000, and the book value was $1,900,000. The noncontrolling interest shares of Medico are not actively traded on a stock exchange. What is the dollar amount of noncontrolling interest that should appear in the Integra consolidated balance sheet at the date of acquisition? a. $450,000 b. $75,000 c. $600,000 d. $525,000 e. $475,000