Polypipe Company acquired 80% of Svedex Company's voting stock for $95,000 in cash. The noncontrolling interest had an estimated fair value of $20,000. Some of Svedex's identifiable assets and liabilities at the date of acquisition had fair values that were different from reported values, as follows: Property, net Licensing agreements Svedex's total shareholders' equity at the date of acquisition was as follows: Capital stock Retained deficit Treasury stock Total Book Value Fair Value $6,000 $4,000 1,000 25,000 $5,000 (400) (50) $ 4,550 On a date-of-acquisition consolidation working paper, eliminating entry (R) credits the noncontrolling interest in Svedex in the amount of Select one: O A. $15,450 B. $18,600 C. $19,090 D. $20,000