On January 1, 20X4, PTE Corp. purchased 90% of the outstanding common shares of SCD Corp. for $600,000. On this date, SCD reported $400,000 and $95,000 for common shares and retained earnings, respectively. No goodwill was recognized on the acquisition because the entire acquisition differential was attributed to the fair value of INA. As of December 31, 20X5, the unamortized acquisition differential was $100,000. SCD reported $400,000 of common shares and $120,000 in retained earnings at December 31, 20X5. What amount would be reported for NCI on the statement of financial position at December 31, 20X5, assuming PTE elected to use the FVE method? a) $42,000 b) $59,500 c) $62,000 d) $66,667