Lamp Company acquired 85 percent of Desk Company on January 1, 2020, for $300,000 cash. This amount is reflective of Desk's total fair value. Desk's stockholders' equity consisted of common stock of $160,000 and retained earnings of $80,000. An analysis of Desk's net assets revealed the following:

Book Value Fair Value

Buildings (10-year life) 10,000 8,000

Equipment (4- year life) 14,000 18,000

Land 5,000 12,000

Any excess consideration transferred over fair value is attributable to an unamortized patent with a useful life of 5 years. The acquisition value attributable to the non-controlling interest at acquisition date is:

a) 38,250

b) 45,000

c) 27,000

d) 52,941

e) 24,300