Parent Inc acquires 80% of Sub Inc on August 1, 2022 for cash of $180,000, what amount would appear in the Non-Controlling Interest (NCI) Account on the Consolidated Balance Sheet on the date of acquisition if the fair value enterprise (FVE) method were used? Current Assets Non-current assets Goodwill Liabilities Shareholders' equity Parent Inc Sub Inc (carrying value) (carrying value) $ 340,000 $100,000 200,000 92,000 118,000 $ 200,000 $ 540,000 $ 400,000 140,000 $ 540,000 Sub Inc (fair value) $103,000 108,000 ? $70,000 $ 74,000 130,000 $ 200,000