PQT company operates in P-land where the currency is the P$. The company acquired 90% of the equity shares of its only subsidiary, SVB, on 1 January 20X1 when the fair value (and carrying amount) of SVB's net assets was P$400,000. PQT elected to measure the non-controlling interest (NCI) in SVB at fair value at acquisition, which was P$45,000. There has been no impairment of goodwill in SVB to date. At 1 January 20X5, SVB's equity was P$670,000 and at 31 December 20X5, it was P$750,000. What is the NCI at 1 January 20X5 for inclusion in the consolidated statement of changes in equity of the PQT group for the year ended 31 December 20X5? Solution A.P$67,000 B.P$72,000 C.P$75,000 D.P$80,000