Assume a parent company acquired 80% of the outstanding voting common stock of a subsidiary on January 1, 2018. On the acquisition date, the identifiable net assets of the subsidiary had fair values that approximated their recorded book values except for a patent, which had a fair value of $200,000 and no recorded book value. On the date of acquisition, the patent had five years of remaining useful life and the parent company amortizes its intangible assets using straight line amortization. During the year ended December 31, 2019, the subsidiary recorded sales to the parent in the amount of $223,000. On these sales, the subsidiary recorded pre-consolidation gross profits equal to 24%. Approximately 40% of this merchandise remains in the parent's inventory at December 31, 2019. The following summarized pre-consolidation financial statements are for the parent and the subsidiary for the year ended December 31, 2019:

Income Statement	Investor	Investee
Revenues	4,850,000	890,000
Income from investee	185,000	-
Expenses	3,260,000	400,000

Balance Sheet	Investor	Investee
Liabilities	5,290,000	310,000
Common stock & APIC	1,650,000	110,000
Retained Earnings	3,160,000	320,000

Calculate the non-controlling interest for December 31, 2019, based on the information provided.

(Please round answer to the nearest dollar, i.e. 10,800.66 would be entered as 10,801)