Parent Company owns 100% of ABC Company's 100,000 shares. ABC issues 25,000 new shares to the public for $7 cash per share and Parent Co. acquires none of the shares. The book value of ABC's net assets before the stock issuance was 146,729. AAP associated with the acquisition of ABC's net assets, updated for AAP amortization to the date of the stock issuance, was 172,315 prior to the stock issuance.

What is the amount of Noncontrolling Interest that must be recorded on Parent's consolidated financial statements as of the date of the stock issuance?