On $1/1/2019$ X CO acquired $80\%$ of Y common stock for $$150,000$ in the same day the Y net assets was $ $140,000,$in the same date the fair value of assets and liabilities were equal $.$year ended $31/12/2019$ Y reported income $$50,000,$declared dividend $$30,000,$X using equity methods what is non$-$ controlling interest balance on $1/1/201\mathrm{9?}$