Perch Co. acquired 80% of the common stock Float Corp. for $1,600,000. The fair value of Float's net assets was $1,850,000 and the book value was $1,500,000. The non-controlling interest shares of Float are not actively traded.

What is the dollar amount of the non-controlling interest that should appear in a consolidated balance sheet prepared at the date? A. $350,000 B. $300,000 C. $400,000 D. $370,000