On January 1, 2016, Pent Company and Shelter Company had condensed balance sheets as follows:

	Pent		Shelter
Current assets	$210,00		$60,000
Noncurrent assets	270,000		120,000
Total assets	$480,000		$180,000
Current liabilities	$90,000		$30,000
Long-term debt	150,000		-0-
Stock holders' equity	240,000		150,000
Total liabilities & stockholders' equity	$480,000		$180,000

On January 2, 2016 Pent borrowed $180,000 and used the proceeds to purchase 90% of the outstanding common stock of Shelter. This debt is payable in 10 equal annual principal payments, plus interest, starting December 30, 2016. Any difference between book value and the value implied by the purchase price relates to land.

On Pent's January 2, 2016 consolidated balance sheet, noncurrent assets should be:

a) $390,000.

b) $402,000.

c) $408,000.

d) $440,000

explain how you get the answer.