10. West Company acquired 60 percent of Solar Company for $315,000 when Solars book value was $415,000. The newly comprised 40 percent noncontrolling interest had an assessed fair value of $210,000. Also at the acquisition date, Solar had a trademark (with a 10-year life) that was undervalued in the financial records by $70,000. Also, patented technology (with a 5-year life) was undervalued by $50,000. Two years later, the following figures are reported by these two companies (stockholders equity accounts have been omitted):

	West Company Book Value				Solar Company Book Value				Solar Company Fair Value
Current assets	$	630,000			$	310,000			$	330,000
Trademarks		270,000				210,000				290,000
Patented technology		420,000				160,000				160,000
Liabilities		(400,000	)			(130,000	)			(130,000	)
Revenues		(910,000	)			(410,000	)
Expenses		490,000				310,000
Investment income		Not given
Assuming Solar Company has declared no dividends, what are the noncontrolling interests share of the subsidiarys income and the ending balance of the noncontrolling interest in the subsidiary?