X.co, purchased 75% of Y Common stock at 1/1/2020 for $ 300,000 on the same date the y.co stock was $ 100,000 and retained earning $120.000, ut acquisition date the net assets of yo. book value was equal to fair value except inventary FV more than BV of $26,000) and (land its FV more than BV10,000 ) (Building its FV more than BV by $ 14,000) but ( equipment its FV less than BV by $10.000) Y CO. reported $160,000 net in me for 31/12/2020 and paid $ 60,000 dividends Other information 1- they inventory completely sold during 2020 2- the building useful life was 7 years, but equipment 5 years 3. there is no impairment for goodwill during 2020 what is amount of NC in net assets reported in consolidated Balance sheet on 31/12/2020