Pant IncBought 80% of Sockswear Co

Pant Inc.bought 80% of Sockswear Co.for $2,000,000.At the time of purchase the net assets of Sockswear had a book value of $1,500,000 and a fair value of $2,500,000.What would be the value of the non-controlling interest on the balance sheet at the date of acquisition?

A) $0
B) $300,000
C) $400,000
D) $500,000