Consolidated statement of financial position

Hi, plz can you help me with this question?I’m able to do everything except I seem to have a problem with calculating the fair value of NCI in the calculation of goodwill.

P acquired 75% of the shares in Son 1 January 2007 when Shad retained earnings of $15,000. The market price of S’s shares just before the date of acquisition was $1.60. P values NCI at fair value. Goodwill is not impaired.

The statement of financial position of P and S at 31 December 2007 were as follows:

P S
$ $
Property plant and equipment 60,000 50,000
Shares in S 68,000 –
128,000 50,000
Current assets 52,000 35,000
180,000 85,000

Share capital – $1 shares 100,000 50,000
Retained earnings 70,000 25,000
170,000 75,000
Current liabilities 10,000 10,000
180,000 85,000

Prepare the consolidated statement of financial position of the P group.