Plug Products owns 80 percent of the stock of Spark Filter Company, which it acquired at underlying book value on August 30, 20X6. At that date, the fair value of the noncontrolling interest was equal to 20 percent of the book value of Spark Filter. Summarized trial balance data for the two companies as of December 31, 20X8, are as follows:

		Plug Products								Spark Filter Company
	Debit				Credit				Debit					Credit
Cash and Accounts Receivable		$	145,000							$	90,000
Inventory			220,000								110,000
Buildings & Equipment (net)			270,000								180,000
Investment in Spark Filter Company			268,000
Cost of Goods Sold			175,000								140,000
Depreciation Expense			30,000								20,000
Current Liabilities						$	150,000							$	30,000
Common Stock							200,000								90,000
Retained Earnings							472,000								220,000
Sales							250,000								200,000
Income from Spark Filter Company							36,000
Total		$	1,108,000			$	1,108,000			$	540,000			$	540,000

On January 1, 20X8, Plug's inventory contained filters purchased for $60,000 from Spark Filter, which had produced the filters for $40,000. In 20X8, Spark Filter spent $100,000 to produce additional filters, which it sold to Plug for $150,000. By December 31, 20X8, Plug had sold all filters that had been on hand January 1, 20X8, but continued to hold in inventory $45,000 of the 20X8 purchase from Spark Filter. Required:

C. Compute the balance assigned to the noncontrolling interest in the consolidated balance sheet as of December 31, 20X8.