At the beginning of the year, an 80 percent owned subsidiary acquired a parent's bonds from unaffiliated parties at a gain of $20,000. The parent's bonds were originally issued at par and will mature four years after the date of the subsidiary's bond acquisition. The subsidiary uses the straight line method of amortization. In the consolidating workpapers prepared in the year of the subsidiary's bond acquisition, the noncontrolling interest should be increased by: