How do you calculate NCI (non-controlling interest) using the below information.

Here are the projections for 2021:

Parent Subsidiary 2018 2019 Actual Projected Sales $ 800,000 $ 100,000 i Cost of Goods Sold (485,000) (55,000 Operating Expenses (219,000) (10,000 iIncome before Taxes 96,000 35,000 Income Tax Expense (38,400) (14,000 Net Income $ 57,600 $ 21,000 I Retained Earnings January 1 $ 23,000 $ 14,500 Add Net Income 57,600 21,000 Deduct Dividends (38,000) 17,000 Retained Eamings December 31 $ 42.600 $ 28,500 Cash $ 36,200 $ 19,500 Accounts Receivable 39,000 13,000 Inventory 26,000 12,000 Properly, Plant and Equipment 673,000 213,000 Accumulated Depreciation (490,000) (28,000) Total Assets 284,200 229,500 Accounts Payable 44.600 21,000 Common Stock" 190,000 150,000 IPaid-in Capital in Excess of Par 7,000 30,000 Retained Earnings 42,600 28,500 Total Liabilities & Equities $ 284,200 $ 229,500 "Parent: $12.50 par value._Subsidiary: $75 par value