On December 31, 2020, Combinor Company issued 300,000 shares of its no par value or stated value common stock (current fair value $6 a share) in exchange for all the outstanding common stock of Combinee Company in a statutory merger. The journal entry for the merger includes:

a. Credit to paid in capital $1,500,000.

b. Debit to investment in combinee company common stock $1,500,000.

c. Debit to investment in combinee company common stock $2,100,000.

d. Credit to common stock $1,800,000.

On February 28, 2020, Alpha Corporation acquired 92% of the outstanding common stock of Bita Company for $800,000 cash. Out-of-pocket costs of the business combination paid byAlpha on February 28, 2020, were in the form of Finders and legal fees relating to business combination $60,000 and Costs associated with SEC registration statement $40,000,only the fair value of other assets less than its carrying amount by $30,000, net assets of Bita $750,000. The amount of minority interest is:

a. $ 68,800.

b. $57,600.

c. $64,000.

d. $ 52,992.