NCI's share of post acquisition reserve

Dear Mr. John,

Appreciate if you could assist to answer my question below. This question is part of Section B Consolidation question. Thank you.

On 1 January 2015, Posche Ltd acquired 375,000 of the 500,000 ordinary shares in Shope Ltd and took over control over the entity for $1,425,000. At the date of acquisition, Shope had $300,000 in retained earnings and $180,000 as general reserves. The fair value of NCI at the date of acquisition was $150,000.

Shope Ltd extract of SOFP as at 30 June 2015:
Equity
Equity share capital $500,000
General reserves $240,000
Retained earnings $480,000
Total $1,220,000

Calculate NCI value to be reflected in Consolidated SOFP.

Answer given is $150,000 + (25% x ($480,000 – $300,000)) = $195,000

My answer is $150,000 + (25% x (($240,000 + $480,000) – ($180,000 +$300,000))) = $210,000.

Which answer is correct?
Does NCI’s share of post acquisition reserve have to reflected in NCI value in Consolidated SOFP?
If NCI’s share of post acquisition reserve shouldn’t be included in NCI value of Consolidated SOFP, where should this amount (25% x ($240,000 – $180,000)) be included?