Royce Co. acquired 60% of Park Co. for $420,000 on December 31, 2019 when Park's book value was $560,000. The Royce stock was not actively traded. On the date of acquisition, Park had equipment (with a ten-year life) that was undervalued in the financial records by $140,000. One year later, the two companies provided the selected amounts shown below. Additionally, no dividends have been paid. Please dont ask for more or "different detail" because I dont have more and I dont know what "different detail" is referring to.

	Royce Co.	Park Co.
Accounts	Book Value	Book Value	Fair Value
Current assets	$868,000	$420,000	$448,000
Equipment	$364,000	$280,000	$400,000
Buildings	$574,000	$210,000	$210,000
Liabilities	($546,000)	($168,000)	($168,000)
Revenues	($1,260,000)	($560,000)
Expenses	$700,000	$420,000

What is the amount attributable to consolidated noncurrent assets at January 2, 2019?

Multiple Choice

a.$195,000.

b.$192,200.

c.$186,600.

d.$181,000.

e.$169,800.