Use the Following Information to Answer Bellow Questions

Use the following information to answer bellow questions:
Posit Company has a financial relationship with Sparkle Inc., a separate legal entity, but does not own any of Sparkle's voting stock. On January 1, 2020, Posit determines that Sparkle is a variable interest entity and that Posit is Sparkle's prime beneficiary. Sparkle's shareholders' equity on January 1, 2020 is as follows:
Capital stock $3,000
Retained deficit (500)
Total $2,500
Sparkle's net assets are reported at values approximating fair value, but it has previously unreported identifiable intangible assets valued at $7,000. The fair value of Sparkle at January 1, 2020 is $16,000.
-Assume Posit and Sparkle were not already under common control. On a January 1, 2020 consolidation working paper, eliminating entry (R) credits noncontrolling interest in Sparkle by:

A) $0
B) $ 7,000
C) $13,500
D) $16,000