On January $2,20$X$8,$ Paint Company acquired $75$ percent of Stain Company$$s outstanding common stock at an amount equal to its underlying book value. Selected balance sheet data at December $31,20$X$8,$ follow:

Paint Company Stain Company

Total Assets $ $420,000$ $ $180,000$

Liabilities $ $120,000$ $ $60,000$

Common Stock $100,00050,000$

Retained Earnings $200,00070,000$

$ $420,000$ $ $180,000$

$1.$ In Paint$$s December $31,20$X$8,$ consolidated balance sheet, what amount should be reported as noncontrolling interest in net assets?