Parent Inc. and Sub Inc. had the following balance sheets on July 31, 2019:

	Parent Inc	Sub Inc	Sub Inc
	(carrying value)	(carrying value)	(fair value)
Cash	$180,000	$36,000	$36,000
Accounts Receivable	$100,000	$40,000	$40,000
Inventory	$ 60,000	$24,000	$27,000
Plant and Equipment (net)	$200,000	$80,000	$93,000
Goodwill	$ -	$ 8,000
Trademark	$ -	$12,000	$15,000
Total Assets	$540,000	$200,000
Current Liabilities	$ 80,000	$50,000	$50,000
Bonds Payable	$320,000	$20,000	$24,000
Common Shares	$ 90,000	$80,000
Retained Earnings	$ 50,000	$50,000
Total Liabilities and Equity	$540,000	$200,000

Assuming that Parent Inc acquires 80% of Sub Inc on August 1, 2019 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 proportionate consolidation method were used?