FG owns 75% of WX, its only subsidiary. At the year ended 31 December 20X1 WX reported a profit for the year of $472,000. During the year WX had sold goods to FG for $112,000 at a 40% mark-up on cost. At the year end FG still had these goods in inventory. 

What is the profit attributable to non-controlling interests for the year ended 31 December 20X1?