Question 17 0.5 pts Louis Limited acquired 70% of the share capital and reserves of Lochland Limited for $400 000. Share capital was $200 000 and reserves amounted to $300 000. All assets and liabilities were recorded at fair value except properties which were recorded at $50 000 above fair value. If the company tax rate was 30%, and partial goodwill method was adopted, the NCI share of equity at the date of acquisition would be: $160 500 $135 000 $139 500 $165 000