On January 1, 20X8, Peta Company acquired 85 percent of Star Company's common stock for $100,000 cash. The fair value of the noncontrolling interest was determined to be 15 percent of the book value of Star at that date. What portion of the retained carnings reported in the consolidated balance sheet prepared immediately after the business combination is assigned to the noncontrolling interest? A) None B) 15 percent C) 100 percent D) Cannot be determined