On January 1, 20X6, Power Company acquired 80 percent of Strong Companys outstanding stock for cash. The fair value of the noncontrolling interest was equal to a proportionate share of the book value of Strong Companys net assets at the date of acquisition. Selected balance sheet data at December 31, 20X6 are as follows:

		Power			Strong
Total Assets	$	564,000		$	241,000
Liabilities	$	180,000		$	65,000
Common Stock		150,000			80,000
Retained Earnings		234,000			96,000
Total Liabilities and Stockholders' Equity	$	564,000		$	241,000

Based on the preceding information, what amount should be reported as noncontrolling interest in net assets in Power Companys December 31, 20X6, consolidated balance sheet?