Parent Inc. and Sub Inc. had the following balance sheets on July 31, 2019: Sub Ind Sub Ind Parent Inc (carrying value (carrying value (fair value Cash Accounts Receivable $180,000 $100,000 $ 60,000 $200,000 $36,000 $40,000 $24,000 $80,000 $ 8,000 $12.000 $200,000 $36,000 $40,000 $27,000 $93,000 Inventory Plant and Equipment (net) Goodwill $ Trademark $15,000 $ $540,000 Total Assets $50,000 $24,000 Current Liabilities Bonds Payable Common Shares Retained Earnings Total Liabilities and Equity $ 80,000 $320,000 $ 90,000 $ 50.000 $50,000 $20,000 $80,000 $50,000 $540,000 $200,000 Assuming that Parent Inc acquires 80% of Sub Inc on August 1, 2019 for cash of $180,000, what amount would appear in the Non-Controlling Interest (NCI) Account on the Consolidated Balance Sheet on the date of acquisition if the identifiable net assets (INA) method were used? a. Nill b. $45,000 c C. $27,400 d. $26,000