On December 31, 2024, Wine Inc. purchased 85% of the 100,000 common shares of Sommelier Ltd. for $1,338,750. The following is information related to Sommelier at acquisition: Accounts receivable Inventory Land Common shares Retained earnings Canying value $ 72,000 Fair value $ 75,000 152,000 200,000 195,000 275,000 550,000 Assuming the parent uses the identifiable net asset method, what value will goodwill and NCI be reported at on the consolidated SFP immediately after acquisition? NCI: $236,250 and Goodwill: $504,000 NCI: $159,750 and Goodwill: $510,000 NCI: $160,650 and Goodwill: $428,400 NCI: $159,750 and Goodwill: $433,500