On 1/1/2020,P co,purchased 70% of S co,outstanding shares for $150,000 when the fair value of S net assets were equal to the book values.The balance sheets of P and S Co at 1/1/2019 are summarized as follows:

P S

Assets 590,000 180,000

Liabilities 70,000 30,000

Capital stock 360,000 90,000

Retained earnings 160,000 60,000

If a consolidated balance sheet was prepared immediately after the business combination,the noncontrolling interest would be

Select one: a. 40,500 b. 50,000 c. 27,000 d. 45,000