please solve now

On Janiary 1, year 1, Rite Corp. purchased 80% of Shaw Corp. $10 par common stock for $975,000. On this date, the carrying amount of Shaws net assets was 51,000,000. The tair values of Shaw's identifiable assets and liabitities were the same as their carrying amounts. The fair value of the noncontrolting interest in had net income of $190,000 and paid cash dividends totaling $125,000. In the December 31 , year 1 consolidated batance sheet, noncontrolting interest should be isported at 2. $200,000 b. $213000 5251000 \& $263,000 Kain Co. began its manufacturing business Last year, Main uses the dollar-value LIFO method to determine the value of its invent ofy Mains inventory was valued at 5100,000 at the end of last yeas, and, using curfent costs, 5132,000 at the end of the current year, The prices for Main s inventory during the current year were 20x higher than last year's prices. What amount should Main report as imentory on its balance sheet at the end of the current year? $110000 b. 5121,000 c 5122,000 Ic $132,000