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.

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