On December 31, 2014, PanTech Company invests $42,000 in SoftPlus, a variable interest entity. In contractual agreements completed on that date, PanTech established itself as the primary beneficiary of SoftPlus. Previously, PanTech had no equity interest in SoftPlus. Immediately after PanTechs investment, SoftPlus presents the following balance sheet: Cash $ 42,000 Long-term debt $ 98,000 Marketing software 162,000 Noncontrolling interest 126,000 Computer equipment 62,000 PanTech equity interest 42,000 Total assets $ 266,000 Total liabilities and equity $ 266,000 Each of the above amounts represents an assessed fair value at December 31, 2014, except for the marketing software.

If the marketing software was overvalued by $42,000, what amounts for SoftPlus would appear in PanTechs December 31, 2014, consolidated financial statements?