On January, 1, Year 1, a parent acquired 80\% interest in a subsidiary for $400,000. The fair value on the non-controlling interest on that day was $140,000. All excess was attributed to Goodwill (i.e., annual excess amortization was $0 ). During the first year, the retained earnings of the subsidiary increased by $20,000. The subsidiary reported net income of $60,000 and dividends of $10,000 in Year 2 . What is the balance of the non-controlling interest at the end of Year 2? $154,000$156,000$150,000$144,000