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ABC Parent Company acquired 65% of XYZ Subsidiary Co, for $905,000, on January 1, 2018. The book value of XYZ Subsidiary Company's net assets, on

ABC Parent Company acquired 65% of XYZ Subsidiary Co, for $905,000, on January 1, 2018. The book value of XYZ Subsidiary Company's net assets, on this date, is $1,000,000. At the time of the acquisition, the fair value of depreciable assets exceeded the book value by $200,000. The net assets of ABC Parent Company on the acquisition date was $6,000,000.

How much is reported on the consolidated financial statement as the non-controlling interest?

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