P Ltd acquired 80% of S Ltd on 31 December 20x8 when P Ltd's net assets were represented by share capital of $500 million and retained profits of $500 million, and S Ltd's net assets were represented by share capital of $100 million and retained profits of $100 million

P Ltd acquired 80% of S Ltd on 31 December 20x8 when P Ltd's net assets were represented by share capital of $500 million and retained profits of $500 million, and S Ltd's net assets were represented by share capital of $100 million and retained profits of $100 million. The group policy was to measure non-controlling interest based on its share of the acquisition-date fair value of identifiable net assets of subsidiary acquired. The "Share capital", "Retained profit", and "Non-controlling interest" in the consolidated statement of financial position as at 31 December 20x8 should be respectively:
Group of answer choices
-$nil, $500 million and $40 million.
-$nil, $nil and $nil.
-None of the listed choices.
-$500 million, $500 million and $40 million.
-$500 million, $nil and $40 million.
Which option is it?