On January 1, 2014, Punch Comoration purchasod 80% of the common stock of Soopy Co. Separate balance sheet data for the companies at the acquisition date (after the acquisition) are given below: At the dale of the acquisibion, the book. values of Soopy's net assets were equal to the fair value except for Soopy's inventory, which had a tair value of 560.000 What is the reported amount for the noncontrolling interest on the consolidated balance sheet? A. $80,000 B. $98,000 C. $84,400 D. $122,500