Protec Company acquired 75% of Sussex Company's voting stock for $30,000 in cash. The noncontrolling interest had an estimated fair value of $9,500. Some of Sussex's identifiable assets and liabilities at the date of acquisition had fair values that were different from reported values, as follows: Property, net Identifiable intangibles Sussex's total shareholders' equity at the date of acquisition was as follows: Capital stock Retained earnings Accumulated other comprehensive income Total Book Value Fair Value $2,000 $ 7,000 0 20,000 $ 1,000 3,000 100 $ 4,100 On a date-of-acquisition consolidation working paper, eliminating entry (R) credits Investment in Sussex in the amount of Select one: A. $18,750 B. $25,000 C. $26,925 D. $29,150