Panco Corporation acquired an 60% interest in Shuan Company on January 1, 2019, for $375,000 cash when Shuan had Capital Stock of $380,000 and Retained Earnings of $160,000. At the date of acquisition, the fair value of Shuan assets and liabilities were equal to book value expect for overvalued equipment by $150,000 (10 years remaining useful life), and $80,000 of unrecorded patent (8 years remaining useful life). Shuan achieved a $45,000 as net loss in 2019. The separate balance sheet for Shuan in 31/12/2019 included $25,000 of accounts payable due to Panco. Calculate the Non-Controlling Interest that will appear in the consolidated Statement of Financial Position as of 31/12/2019