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:

	Book Value	Fair Value
Property, net	$ 2,000	$ 7,000
Identifiable intangibles	0	20,000

Sussex's total shareholders' equity at the date of acquisition was as follows:

Capital stock	$ 1,000
Retained earnings	3,000
Accumulated other comprehensive income	100
Total	$ 4,100

On a date-of-acquisition consolidation working paper, eliminating entry (E) credits Investment in Sussex in the amount of

	A.	$ 4,100
	B.	$ 3,075
	C.	$ 7,500
	D.	$21,825