_____ on 1/1/06, Platt Acquired 75% of Slatt's Outstanding Common

_____ On 1/1/06, Platt acquired 75% of Slatt's outstanding common stock. The analysis of the Investment account (in thousands) as of that date under the parent company concept follows:
Additional information:
A.Slatt had net income of $300,000 in 2006.
B.Slatt declared dividends of $100,000 in 2006.
C.Slatt paid dividends of $60,000 on 12/23/06. (The remaining $40,000 of dividends declared in 2006 was paid on 1/10/07.)
D.Platt uses the equity method of accounting.
E.The undervalued equipment has a 10-yr. remaining life.
Under the parent company concept, what is the noncontrolling interest reported in the consolidated balance sheet at 12/31/06?

A) $200,000
B) $240,000
C) $249,000
D) $250,000
E) None of the above.