On 1/1/2018, the X Company purchased 60% of the Y Companys shares in the amount of $

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Question:

On 1/1/2018, the X Company purchased 60% of the Y Company’s shares in the amount of $ 320000, resulting in a parent company and a subsidiary, the net fair value of the assets of the subsidiary company, $ 300,000, and the fair value of non-co10ntrolling interest was estimated at 74,000
Required:
Calculating the value of non-controlling interest according to partial goodwill.