On January 3,20X9,Pine Company Acquired 75 Percent of Sap Company's

Multiple Choice

On January 3,20X9,Pine Company acquired 75 percent of Sap Company's outstanding common stock for cash.The fair value of the noncontrolling interest was equal to a proportionate share of the book value of Sap Company's net assets at the date of acquisition.Selected balance sheet data at December 31,20X9,are as follows:

-Based on the preceding information,what amount should be reported as noncontrolling interest in net assets in Pine Company's December 31,20X9,consolidated balance sheet?

A) $90,000
B) $54,000
C) $36,000
D) $0