On July 1 2019, Egar Ltd acquired 70% of the share capital of Subsidiary Ltd for $600 000. At the date of acquisition, the total shareholders equity in Subsidiary Ltd was made up as follows:

Share capital	$450 000
Retained earnings	$250 000
General Reserve	$100 000
	$800 000

At the date of acquisition, all the identifiable assets and liabilities of Subsidiary Ltd were recorded at amounts equal to fair value.

The following information is relevant to preparing the consolidated financial statements for the year ended 30 June 2020 and year ended 30 June 2021

• During the year ended 30 June 2020, Subsidiary Ltd recorded an after-tax profit of $100 000.
• During the year ended 30 June 2021, Subsidiary Ltd recorded an after-tax profit of $150 000.
• On 1 July 2019, Egar Ltd sold a motor vehicle to Subsidiary Ltd for $13 000. This had a carrying amount to Egar Ltd of $6 000. Both entities depreciate motor vehicles at a rate of 20% per annum on cost.
• On 30 November 2019, Subsidiary Ltd sold inventories to Egar Ltd at a before-tax profit of $16 000. All these inventories were sold to external entities during July 2020.
• Subsidiary Ltd rents office space from Egar Ltd for $20 000 per annum.
• In December 2019, Subsidiary Ltd paid a $100,000 dividend.
• Assume that the tax rate is 30%.

What is the non-controlling interest in the retained earnings for the year ended 30 June 2021?