Xco, purchased 75% of Y Common stock at 1/1/2020 for $ 300,000 ,on the same date the co stock was $ 100,000 and retained earning $120,000, at acquisition date the net assets of Y co. book value was equal to fair value except (inventory FV more than BV of $26,000) and (land its FV more than BV10,000 ) (Building its FV more than BV by $ 14,000 ) but ( equipment its FV less than B V by $10,000) if Y CO. reported $160,000 net income for 31/12/2020 and paid $ 60,000 dividends. Other information 1- the y inventory completely sold during 2020 2- the building useful life was 7 years, but equipment 5 years 3- there is no impairment for goodwill during 2020 What is the amount of NCI in net assets in 1/1/2020 Select one: a. 100,000 o b. 75,000 O C. 80,000 d. 55,000