Use the Information Bellow to Answer Bellow Questions

Use the information bellow to answer bellow Questions
Pearl acquires 90% of the voting stock of Spruce on January 1, 2020 for $5,000. The fair value of the noncontrolling interest is $550. Spruce's equity is reported at $4,800 at the date of acquisition. Its net assets are reported at amounts approximating fair value, but it has previously unreported identifiable intangible assets (5-year life, straight-line) , valued at $1,000. Pearl uses the complete equity method to account for its investment. Spruce reports net income of $300 for 2020.
-What is the noncontrolling interest in Spruce at December 31, 2020?

A) $550
B) $560
C) $580
D) $540