The sale of the entire 80% stake above will result in the following balance of Banan's net assets derecognized (Removed) from the Group ? Pare plc acquired 80% of the shares of Banan pic for $ 100,000 cash on 1 January 2010. At that date, the fair value of net assets of Banan plc was $50,000. Banan plc had a profit of $50,000 for the year ends 31 December 2010. Assume that Pare sells its entire 80% stake in Banan plc for 205,000 on 31 December 2010 Select one a 100.000 b. 50,000 C 35.000 Od 40.000