Selected information from the separate and consolidated balance sheets and income statements of Power Inc. and its subsidiary, Spin Company, as of December 31, 20X8, and for the year then ended is as follows:

Power Spin Consolidated Balance Sheet Accounts Accounts Receivable $ 26,000 19,000 $ 39,000 Inventory 30,000 25,000 52,000 Investment in Spin 53,000 Patents 20,000 NCI in NA of Spin 14,000 Stockholders' Equity 154,000 50,000 154,000 Income Statement Accounts Revenues $ 200, 000 $ 140, 000 $ 308, 000 Cost of Goods Sold 150,000 110,000 231,000 Gross Profit $ 50,000 $ 30,000 $ 77,000 Income from Spin 7, 400 Amortization of Patents 2,000 Net Income 33,000 $ 15,000 $ 40,000 Additional Information: During 20X8, Power sold goods to Spin at the same markup that Power uses for all sales. At December 31, 20X8, Spin had not paid for all of these goods and still held 37.5 percent of them in inventory. Power acquired its interest in Spin on January 2, 20X5, when the book values and fair values of the assets and liabilities of Spin were equal, except for patents, which had a fair value of $28,000. The fair value of the noncontrolling interest was equal to a proportionate share of fair value of Spin's net assets. 5. What is the percent of noncontrolling interest ownership of Spin? O 45 percent O 25 percent O 20 percent O 10 percent