On January 3, 2009, Jane Company Acquired 75 Percent of Miller

On January 3, 2009, Jane Company acquired 75 percent of Miller 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 Miller Company's net assets at the date of acquisition. Selected balance sheet data at December 31, 2009, are as follows:

-Based on the preceding information,what amount will Jane Company report as common stock outstanding in its consolidated balance sheet at December 31,2009?

A) $120,000
B) $180,000
C) $156,000
D) $264,000