d. What amount of income will be assigned to the noncontrolling interest in the consolidated income statement for 209 if Split reports net income of $40,000 for 209 ? e. Split reports assets with a book value of $450,000 and liabilities of $110,000 at January 1,209, and reports net income of $40,000 and dividends of $11,000 for 209. What amount will be assigned to the noncontrolling interest in the consolidated balance sheet at December 31,20X9, assuming the fair value of the noncontrolling interest at the date of acquisition was equal to 30 percent of Split Company's book value