Rohan Corporation holds assets with a fair value of $150,000 and a book value of $125,000 and liabilities with a book value and a fair value of $50,000. What balance will be assigned to the noncontrolling interest in the consolidated balance sheet if Helms Company pays $90,000 to acquire 75% ownership in Rohan and goodwill of $20,000 is reported?
A. $30,000
B. $220,000
C. $40,000
D. $50,000