On January 1, 2021, Polly Corporation acquired 85% of the voting common shares of Sunny Ltd. for $867,000. The shareholders' equity of Sunny on January 1, 2021 had a book value of $700,000. All of Sunny's assets and liabilities had fair values equal to carrying amounts except for land which had a fair value of $90,000 more than the carrying amount. What is the amount of the non-controlling interest on January 1, 2021 under the identifiable net assets method? $105,000 $153,000 $118,500 $0