On January 1, 2019, Palk Corp. and Spraz Corp. had condensed balance sheets as follows: Current assets Noncurrent assets Total assets Palk Corp. $ 99,000 125,000 224,000 Spraz Corp. $ 28,000 56,000 84,000 14,000 Current liabilities Long-term debt Stockholders' equity Total liabilities and stockholders' equity 42,000 70,000 112,000 $224,000 70,000 $ 84,000 On January 2, 2019, Palk borrowed the entire $84,000 it needed to acquire 80% of the outstanding common shares of Spraz. Shares of Spraz are not actively traded on the market. The loan was to be paid in ten equal annual principal payments, plus interest, beginning December 31, 2019. The excess consideration transferred over the underlying book value of the acquired net assets was allocated 60% to inventory and 40% to goodwill. What is the amount attributable to consolidated noncurrent assets at January 2, 2019? Multiple Choice $195,000. $192,200. $186,600. $181,000. $169,800