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Could someone explain number 5? The answer is $251,000 but in an explaination, they somehow used 5,000 to solve the problem. I need some explaination

Could someone explain number 5? The answer is $251,000 but in an explaination, they somehow used 5,000 to solve the problem. I need some explaination on where the 5,000 comes from. image text in transcribed
Note: Items 4 and 5 are based on the following information On January 1, 20X8, Ritt Corporation acquired 80 percent of Shaw Corporation's $10 par common stock for $956,000. On this date, the fair value of the noncontrolling interest was $239,000, and the carrying amount of Shaw's net assets was $1,000,000. The fair values of Shaw's identifiable assets and liabilities were the same as their carrying amounts except for plant assets (net) with a remaining life of 20 years, which were $100,000 in excess of the carrying amount. For the year ended December 31, 20x8, Shaw had net income of $190,000 and paid cash dividends totaling $125.000 4. In the January 1, 20X8, consolidated balance sheet, the amount of goodwill reported should be a. $O. b. $76,000. $95,000 d. $156,000, 5. In the December 31, 20x8, consolidated balance sheet, the amount of noncontrolling interest reported should be a. $200,000. $239,000, c $251,000 d $252.000

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