17. On January 1, 20X1, Payne Corp. purchased 70% of Shayne Corp.'s $10 par common stock for $900,000. On this date, the carrying amount of Shayne's net assets was $1,000,000. The fair values of Shayne's identifiable assets and liabilities were the same as their carrying amounts except for plant assets (net), which were $200,000 in excess of the carrying amount. For the year ended December 31, 20X1, Shayne had net income of $150,000 and paid cash dividends totaling $90,000. Excess attributable to plant assets is amortized over 10 years.

In the December 31, 20X1, consolidated balance sheet, noncontrolling interest should be reported at _______.
a. $282,500
b. $300,500
c. $318,000
d. $345,000

I think your answer would have helped. As a guidance take the net assets at year end and multiply by 30%

$282,300