Nero Ltd Purchased a 30% Shareholding in Bianco Ltd on 1

Nero Ltd purchased a 30% shareholding in Bianco Ltd on 1 January 20X8 for $180 000. Bianco Ltd's assets were recorded at fair values and its owners' equity, totalling $520 000, was represented as follows:
The equity carrying amount of the investment in Bianco Ltd at 31 December 20X8 is:

A) $193 800.
B) $202 200.
C) $203 400.
D) $211 200.