Python acquires 80% of the voting stock of Slither on January 1, 2024 at an acquisition cost of $6,000. The fair value of the noncontrolling interest is $1,000. Slither's balance sheet at the date of acquisition is as follows: Book Value Fair Value Dr (Cr) Dr (Cr) Tangible assets $4,500 $7,500 Identifiable intangibles 3,000 Liabilities (3,000) (3,100) Capital stock (300) Retained earnings (1,200) On the consolidation working paper at January 1, 2024, what is the credit to noncontrolling interest in Slither in eliminating entry (E)? Select one: O a. $1,000 O b. $380 c. $0 O d. $300