need help with an online question 3 of 10

Hello The question The carrying amounts of the Rays plc net assets were approximately equal to their fair values. The terms of the acquisition were that Sword plc would issue 3 new share in Sword plc for every 7 shares acquired in Rays plc and would pay $1 on 30 April, 2015 for every share acquired. The Rays plc shares had a market value as at date of acquisition of $1 .80. Sword plc has decided to measure the non-controlling interest at fair value with the Rays plc share price being a reasonable indication of fair value At 31 December, 2014 the retained earnings of Sword plc and Rays plc were $690,000 and $980,000 respectively. Goodwill is to be impaired by $20 and Sword plc's cost of capital is 6% At what amount should the non-controlling interest be shown in the consolidated statement of financial position for the Sword plc group as at 31 December, 2014? (Answer to the nearest $000) The answer 25% X 1,500,000 X 1.80 = 675,000 25% X (980,000 — 940,000) = 10,000 25%x(20,000)= ( 5,000) nci at 31 December, 2014 680,000 I have calculated this part 25% X 1,500,000 X 1.80 = 675,000 25% X (980,000 — 940,000) = 10,000 but i don't know this part 25%x(20,000)= ( 5,000) i have tried to relate to the lectures but still no avail.