Parent Company purchased 80% of shares of Sub Corporation for 577000. On January 15, 2021, the acquisition date, Sub Corporation's capital stock and retained earnings account balances were 507000 and 189000, respectively. The following differences exist between book value and fair value for Sub Corporation on the date of purchase: Inventory -25000 Marketable securities -27000 Plant and equipment -43000 The Increase Noncontrolling interest to fair value of assets is______________ .