When Jolt Co. acquired 75% of the common stock of Yelts Corp., Yelts owned land with a book value of $70,000 and a fair value of $100,000. What is the amount of excess land allocation attributed to the non-controlling interest at the acquisition date?

a) $7,500.

b) $17,500.

c) $30,000.

d) $0.

e) $22,500