how do you get 40% change in previous year Solar BV? 430,000 is given but where did 570,000 come from?

West Company acquired 60 percent of Solar Company for $330,000 when Solar's book value was $430,000. The newly comprised 40 percent noncontrolling interest had an assessed fair value of $220,000. Also at the acquisition date, Solar had a trademark (with a 20-year life) that was undervalued in the financial records by $80,000. Also, patented technology (with a 10-year life) was undervalued by $60,000. Two years later, the following figures are reported by these two companies (stockholders' equity accounts have been omitted): Current assets Trademarks Patented technology Liabilities Revenues Expenses Investment income West Company Book Value $ 640,000 280,000 430,000 (410,000) (920,000) 480,000 Not given Solar Company Book Value $ 320,000 220,000 170,000 (140,000) (420,000) 320,000 Solar Company Fair Value $ 340,000 300,000 170,000 (140,000) $ 220,000 Fair value of noncontrolling interest at acquisition date 40% change in previous year Solar book value ($570,000 $430,000) * 40% 40% of excess fair value amortization-year one NCI share of current year consolidated net income (above) Noncontrolling interest at end of year 56,000 (4,000). 36,000 $308,000