Parent Company purchased 80% of shares of Sub Corporation for 557000. On January 15, 2021, the acquisition date, Sub Corporation's capital stock and retained earnings account balances were 514000 and 197000, respectively. The following differences exist between book value and fair value for Sub Corporation on the date of purchase: Inventory -24000 Marketable securities -29000 Plant and equipment -32000 1.In preparing a Computation and Allocation Schedule for the difference between book value and the value implied by the purchase price in the consolidated statements workpaper, the Gain on the parent share is . The Increase Noncontrolling interest to fair value of assets is .