On January 1, 2009, Jane Company acquired 75% of Miller Company's outstanding common stock for cash. The fair value of the noncontrolling interest was equal to a proportionate share of the book value of Miller Company's net assets at the date of acquisition. Selected balance sheet data at january 1, 2009, are as follows Jane Miller total assets 216,000 liabilities 504,000 144,000 120,000 72,000 common stock 60,000 retained earning 240,000 84,000 Based on the preceding information, what amount should be reported as noncontrolling interest in net assets in Jane Company's january 1, 2009 consolidated balance sheet? Select one: a. 90,000 O b. 36,000 C. O d. 54,000