On April 1, Boston, Inc., exchanges $633,750 fair-value consideration for 70 percent of the outstanding stock of Framingham Corporation. The remaining 30 percent of the outstanding shares continued to trade at a collective fair value of $229,650. Framinghams identifiable assets and liabilities each had book values that equaled their fair values on April 1 for a net total of $712,500. During the remainder of the year, Framingham generates revenues of $680,000 and expenses of $455,000 and declared no dividends. On a December 31 consolidated balance sheet, what amount should be reported as noncontrolling interest?

A. $280,275.

B. $339,110.

C. $297,150.

D. $281,250.