At 31 May 2017 the equity of Tealeaves Ltd has 100,000 in ordinary share capital and 80,000 in retained earnings. The parent company, Teashrub plc currently owns 60,000 of 1 ordinary shares in Tealeaves Ltd. Non-controlling interest is measured at its proportionate share of the fair value of the subsidiary's net assets.

What is the value of the non-controlling interest in the consolidated statement of financial position as at 31 May 2017?

108,000

180,000

72,000

80,000