Paignton acquired 80% of the equity shares of Seaton on 1 July 20X8, paying 3.00 for each share acquired. On that date, the share price of Seaton was 2.50 per share. Extracts of Seaton's statement of financial position as at 30 June 20X9 are shown below: Equity shares of 1 each Retained earnings at 1 July 20X8 Profit for the year ended 30 June 20X9 100,000 80,000 40,000 220,000 The only fair value adjustment required to Paignton's net assets on consolidation was a 20,000 increase in the value of its land. Paignton's policy is to value non-controlling interests at fair value at the date of acquisition. For this purpose you may assume that the share price of Seaton can be deemed to be representative of the fair value of the shares held by the non-controlling interest. What would be the carrying amount of the non-controlling interest of Seaton in the consolidated statement of financial position of Paignton as at 30 June 20X9? Select one: a. None of the options b. 50,000 c. 58,000 d. 56,000 e. 54,000