On 1 July 20X5, Pear Co acquired 80% of the shares of Sun Co. The goodwill was estimated at 30,000 at the date of acquisition, and the fair value method is used to measure non-controlling interest. At acquisition, the fair value of Sun Co plant exceeded its book value by 300,000. The plant had a remaining life of ten years at acquisition and is depreciated at 10% rate (straight line method). Sun Co had not incorporated this fair value adjustment into its individual financial statements. At the reporting date of 31 December 20X5, the goodwill was fully impaired. For the financial ended 31 December 20X5, Sun Co reported a profit for the year of 200,000 year What is the non-controlling interests' share of Pear Group profit for the year ended 31 December 20x5 (i.e. calculate W7 Non-controlling interests! share of subsidiary profit)? 28,000 14,000 17,000 O 11,000 No