On January 1, 2023, Penn Company acquired 90% of Senn Company's ownership for $180,000 cash. At that data, the fair value of the noncontrolling inteterst was $20,000. The book value of Senn company's net assets was $150,000. The book values and fair values of Senn company's assets and liabilities were equal, except for buildings and equipment, which were $30,000 more than book value. Buildings and equipment are depreciated on a 10 -year basis. Although goodwill is not amortized, the management of Penn Company conducted at December 31, 2023, that goodwill from its acquisition of Senn company shares had been impaired and the correct carrying amount was $12,000. Goodwill and goodwill impairment were assigned proportionately to the controlling and noncontrolling shareholders. Part of Trial balance data for Penn company and Senn company on December 31, 2023 are as follows: Please complete the following Consolidation Worksheet (10 points) What is the amount of Noncontorlling interest in the consolidated balance sheet at 12/31/2023 ? (3 points)