On Apnil 1, Pupols, lac, exchanges $653 , 500 foe 70 percent of the outstanding stock of Ramirez Corporation, The remaining 30 percent of the outstanding shares continued to trade at a colectve fair value of $230100 . Ramirez's identifable assets and liabilies each had book values that equaled their fair values on Apris 1 for a net total of $715 , 000 . During the remainder of the year, Ramirez generates revenves of $710 , 000 and expenses of $453 , 000 and declared no dividends. On a December 31 consolikiated balance sheet. what amount should be reported as noncontroling interest? Matiple Cholce $295600 \$35??: $301200