7.On 1/1/2018, the X Company purchased 60% of the Y Companys shares in the amount of $ 320000, resulting in a parent company and a subsidiary, the net fair value of the assets of the subsidiary company, $ 300,000, and the fair value of non-co10ntrolling interest was estimated at 74,000 Required: Calculating the value of non-controlling interest according to partial goodwillI (2 Points)