On January 3, 2020, AAA Company acquired 80 percent of BBB Corporation's common stock for JD344,000 in cash. At the acquisition date, the book values and fair values of BBB's assets and liabilities were equal. The stockholders' equity accounts of BBB Company at the acquisition date are: BBB JD200,000 Common Stock (JD5 par value) Additional paid-in capital JD80,000 Retained Earnings JD150,000 JD430,000 Total Stockholders Equity Based on the preceding information, what amount will be assigned to the noncontrolling interest on January 3, 2020, in the consolidated balance sheet? Select one: a. 430,000 b. none of the options listed c. Zero d. 86,000