1.An 80% owned Subsidiary bought a piece of EQUIPMENT on 1/1/15 for $425,000 cash. The asset has a $25,000 Salvage Value ($400,000 Depreciable Cost) and a 10 year useful life. On 1/1/17 the SUB sells the Equipment to the Parent for $600,000 and there is estimated to be NO SALVAGE Value at that point.. The 1/1/17 Accumulated Depreciation Balance was $80,000 ($40,000 x 2 years). At 12/31/2020 the Sub reported a $100,000 Net Income and the Parent reported $300,000 Net Income including their 80% Sub Income.

What is the NCIs share of the Consolidated Net Income?