[单选题]
On January 1, Year 1, Paul Corporation acquired 80% of Saul Corporation's 200,000 shares of the outstanding common stock for USD5,000,000. On the date of acquisition, the USD6,000,000 book value of Saul's net assets equaled the fair value of Saul's net assets. During Year 1, Saul reported net income of USD550,000 and paid dividends of USD165,000. What is the noncontrolling interest that will be reported on Paul Corporation's December 31, Year 1 consolidated balance sheet?
A .USD1,277,000
B .USD1,200,000
C .USD1,327,000
D .USD1,250,000
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