On December 31, 2024, Wine Inc. purchased 85% of the 100,000 common shares of Sommelier Ltd. for $1,338,750. The following is information related to Sommelier at acquisition: Carrying value Fair value Accounts receivable $ 75,000 $ 72,000 Inventory 152,000 200,000 Land 195,000 Common shares 275,000 Retained earnings 550,000 Assuming the parent uses the identifiable net asset method, what value will goodwill and NCI be reported at on the consolidated SFP immediately after acquisition?