Assume the following facts relating to an 80% owned subsidiary company: BOY Stockholders' Equity, 1,000,000 BOY unamortized AAP, 125,000 Net income of the Sub (not including AAP amortization), 210,000 AAP amortization expense, 40,000 Dividends declared and paid, 12,500 What is net income attributable to NCI for the year? What is NCI equity at year end