The pre-acquisition entry for the ABC group in order to consolidate a 80% interest in a subsidiary contained the following debits: Retained earnings $20 000, share capital $40 000, general reserve $15 000, BCVR $10 000. The direct non-controlling interest's share of the subsidiary's equity at the date of acquisition is:

Select one:

a.$23 000

b.$17 000

c.$92 000

d.$21 250