On January 1, 2014, Packaging International purchased 90% of Shipaway Corporation's outstanding shares for $135,000 when the fair value of Shipaway's net assets were equal to the book values. The balance sheets of Packaging and Shipaway Corporations at year-end 2013 are summarized as follows:

Packaging Shipaway Assets $590,000 $180,000

Liabilities $70,000 $30,000 Capital stock 360,000 90,000 Retained earnings 160,000 60,000

If a consolidated balance sheet was prepared immediately after the business combination, the noncontrolling interest would be