On December 31, 2024, Gummy Inc. purchased 80% of the 100,000 common shares of Wren Ltd. for $1,360,000. Immediately after the acquisition, Wren's shares were trading at $15. The following is information related to Wren at acquisition: Carrying value Fair value Accounts receivable $ 65,000 $ 60,000 Inventory 150,000 135,000 Building (useful life 10 years) 450,000 600,000 Common shares 250,000 Retained earnings 672,000 Below are extracts from the December 31, 2026 separate-entity statements of Gummy and Wren. Gummy Wren Net income $ 350,000 $ 295,000 Dividends 150,000 75,000 Retained earnings, closing 975,000 1,142,000 Gummy uses the cost method to account for its investment in Wren, and there have not been any intercompany transactions since acquisition. Inventory and accounts receivable turn over every 60 days. On December 31, 2026, it was determined that goodwill was impaired by $10,000. Consolidated net income attributable to NCI for the year ending December 31, 2026 is Question 4 options: $56,000 $54,430 $280,000 $59,000