On 1 July 20X0, QR acquired 70% of the equity shares in ZX. For the year ended 31 December 20X0, administrative expenses of QR and ZX were $365,000 and $140,000 respectively. QR elected to measure non-controlling interests in ZX at their fair value at acquisition. Goodwill in ZX was found to have suffered an impairment of $20,000 at 31 December 20X2. QR has a policy of recognising the impairment of goodwill as an administrative expense. 

What is the amount of administrative expenses that should be included in the consolidated statement of position of the QR Group for the year ended 31 December 20X0?