Juventus Company acquired 75 percent of Manchester Company's outstanding common stock for cash on January 3, 2019. The fair value of the noncontrolling interest was equal to a proportionate share of the book value of Manchester Company's net assets at the date of acquisition. Selected balance sheet data at December 31, 2019, are as follows: Juventus Manchester Liabilities $144,000 $144,000 Common Stock $150,000 $60,000 Additional paid in capital $100,000 $84,000 Retained Earnings $110,000 $72,000 $504,000 $360,000 What amount should be reported as noncontrolling interest in net assets in Juventus Company's December 31, 2019, consolidated balance sheet?