P acquired 75% shares of S on Jan 1, 2018 for $150,000. On that date S reported common stock of $100,000 and retained earnings of $100,000. All assets have of S have a fair value equal to the book value. On the date of acquisition, what amount of non-controlling interest will be reported in the consolidated balance sheet?

		$50,000
		$0
		$60,000
		$200,000