On 1 January 20X0 ABC Co purchased 90,000 ordinary $1 shares in XYZ Co for $270,000. At that date XYZ Co's retained earnings amounted to $90,000 and the fair values of XYZ Co's assets at acquisition were equal to their book values. Three years later, on 31 December 20X2, the statements of financial position of the two companies were: Sundry net assets Shares in XYZ Share capital Ordinary shares of $1 each Retained earnings ABC Co $ 230,000 180,000 410,000 200,000 210,000 410,000 XYZ CO $ 260,000 260,000 100,000 160,000 260,000 The share capital of XYZ Co has remained unchanged since 1 January 20X0. The fair value of the non-controlling interest at acquisition was $42,000. What amount should appear in the group's consolidated statement of financial position at 31 December 20X2 for non-controlling interest? A $49,000 B. $58,000 C. $51,000 D. $42,000