Pasfield Corporation acquired a 90% interest in Santini Corporation for $90,000 cash on January 1, 2014. The following information is available for Santini at that time. Book Value Fair Value Difference Current assets $40,000 $50,000 $10,000 Plant assets 60,000 75.000 15,000 Liabilities (50,000) (50,000) 0 Net assets $50,000 $75,000 Under the entity theory, a consolidated balance sheet prepared immediately after the business combination will show noncontrolling interest of $5,000 $7,500 $9,000 $10,000