Anderson Company, a $90\%$ owned subsidiary of Philbin Corporation, transfers inventory to Philbin at a $25\%$ gross profit rate. The following data are available

pertaining specifically to Philbin's intra$-$entity purchases from Anderson. Anderson was acquired on January $1,2020.$

Assume the equity method is used. The following data are available pertaining to Anderson's income and dividends.

Assuming there are no excess amortizations associated with the consolidation, and no other intra$-$entity asset transfers, compute the net income attributable to the

noncontrolling interest of Anderson for $2022.$