On 1/1/2019, J Co acquired 75% of M CO outstanding common stock for cash. The fair value of the noncontrolling interest was equal to a proportionate share of the book value of M Co net assets, at the acquisition date the balance sheet data are as follows:- J M 504,000 total assets 108,000 144,000 liabilities 36,000 120,000 common stock 30,000 retained earning 240,000 42,000 Based on the preceding information, what amount should be reported as noncontrolling interest in net assets in 1/1/2019 consolidated balance sheet? Select one: a. 9,000 b. 27,000 c. 45,000 d. 18,000