On December 31, Year 1, Thompson Company acquired a 70% interest in Jackson Machinery Company through a cash acquisition. At the date of acquisition, it was determined that Jackson had a total fair value of $165,000,000. If during Year 2, Jackson generated net income of $28,000,000 and declared and paid dividends of $6,000,000, what is the noncontrolling interest (NCI) amount reported on the balance sheet at the end of Year 2? $47,700,000 $56,100,000 $57,900,000 $59,700,000