On January 1, 2012, Packaging International Purchased 90% of Shipaway

On January 1, 2012, Packaging International purchased 90% of Shipaway Corporation's outstanding shares for $135,000 when the fair value of Shipaway's net assets were equal to the book values.The balance sheets of Packaging and Shipaway Corporations at year-end 2011 are summarized as follows: If a consolidated balance sheet was prepared immediately after the business combination, the noncontrolling interest would be

A) $9,000.
B) $13,500.
C) $15,000.
D) $16,667.