Lee Company acquired 75% of Winters Company for $600,000 on January 1,2020 . Winters reported common stock of $350,000 and retained earnings of $220,000 on that date. Equipment was overvalued by $10,000 and buildings were undervalued by $60,000, each having a 10 -year remaining life. Any excess consideration transferred over fair value was attributed to goodwill with an indefinite life. According to an annual review, goodwill has not been impaired. Winters earns income and pays dividends as follows: Assume the partial equity method is applied. Compute the noncontrolling interest in Winters at December 31, 2021. Lee Company acquired 75% of Winters Company for $600,000 on January 1,2020 . Winters reported common stock of $350,000 and retained earnings of $220,000 on that date. Equipment was overvalued by $10,000 and buildings were undervalued by $60,000, each having a 10 -year remaining life. Any excess consideration transferred over fair value was attributed to goodwill with an indefinite life. According to an annual review, goodwill has not been impaired. Winters earns income and pays dividends as follows: Assume the partial equity method is applied. Compute the noncontrolling interest in Winters at December 31, 2021