Corvus Company has gained control over the operations of Glaive Corporation by acquiring 75% of its outstanding capital stock for P4,650,000. This amount includes a control premium of P225,000. Data from the balance sheets of the two entities included the following amounts as of the date of acquisition: Corvus Company Glaive Corporation Cash 1,012,500 800,000 Accounts Receivable, net 2,770,000 675,000 Inventory 1,600,000 1,200,000 Land 3,000,000 2,400,000 Building 6,750,000 3,400,000 Accumulated Depreciation - Building (1,687,500) (1,700,000) Equipment 800,000 250,000 Accumulated Depreciation Equipment (162,000) (50,000) Investment in Glaive Corporation 4,650,000 Total Assets 18,733,000 6,975,000 Accounts Payable 700,000 1,012,000 Other current liabilities 562,500 360,000 Notes payable - long term 1,418,000 Bonds payable 2,500,000 Capital Stock, P100 par 9,000,000 2,500,000 Additional paid-in capital 2,595,000 500,000 Retained earnings 3,375,500 1,185,000 Total 18,733,000 6,975,000 At the date of acquisition, the book values of Glaive Corporations net assets and liabilities approximated their fair values except for the following: Fair Values Accounts Receivable, net 600,000 Land 3,000,000 Building 2,000,000 Other current liabilities 412,000 Notes payable - long term 1,118,000 Non-controlling interest is to be measured at fair value. How much of the goodwill is attributable to the non controlling interest ?