Peyton Company acquired 80% of Sam Corp's common stock on January 1, 2017 for $300,000 in cash. At the acquisition date, the book values and fair values of Sam's assets and liabilities were equal and the fair value of the non-controlling interest was equal to 20% of the total book value of Sam. What amount will be assigned to the non-controlling interest on January 1, 2017, in the consolidated balance sheet? $100,000 O Not enough information is provided to determine 0 $75,000 O $60,000