For many years the structure of the WIG group has been as follows: Wig owns 70% of Hair (cost of investment 200,000) and 50% of Bald (cost of investment 30,000). Hair owns 10% of Bald (cost of investment 20,000). At 31 December 20X1 their respective balance sheets showed the following total net assets: Wig 500,000 Hair 100,000 Bald 200,000 The amount to be included in the consolidated balance sheet of the Wig group at 31 December 20X1, for non-controlling interests is