2552 Hodge Co. acquired 90 percent of Howard Co, by paying $477K on 01/01/2020. Unfortunately, there was no active trading market for Howard stock to determine its FV. Howard Co. reported a balance in its Common Stock account of $140K and Retained Earnings of $280K on the date of acquisition (01/01/2020). The FV of Howard Co. was appraised at $530K. As a result of this acquisition, the total annual amortization/ depreciation was $11K Howard Co. earned $98K and $126K in 2020 and 2021 respectively. Howard Co. paid dividends of $42K each year. Hodge independently had income of $308K and $364K in 2020 and 2021 respectively. What is the NCI amount as of 12/31/2021