please show work

Parent Inc. and Sub Inc, had the following balance sheets on July 31, 2019 Sub Inc (fair value $36,000 $40,000 $27,000 $93.000 Parent Inc Sub Inc (carrying value (carrying value) $180,000 $36.000 $100,000 $40,000 $ 60,000 $24,000 $200,000 $80,000 $ $ 8,000 $ $12.000 $540,000 $200.000 $ 80,000 $50,000 $320.000 $20,000 $ 90,000 $80,000 $ 50.000 $50 000 $540,000 $200.000 Kash Accounts Receivable Inventory Plant and Equipment (net) Goodwill Trademark Total Assets Current Liabilities Bonds Payable Common Shares Retained Earnings Total Liabilities and Equity $15,000 $50.000 $24.000 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 INCH Account on the Consolidated Balance Sheet on the date of acquisition if the proportionate consolidation method were used? Multiple Choice NII $45,000 hy $36,000 $180,000