On January $1,2019,$ Pushkar Company acquired $75\%$ of Saline Company's voting stock for $$44,300$ in cash. The noncontrolling interest had an estimated lair value of $$12,700.$ Saline's

$$21,000.$ Saline's total the date of acquisition were reported at amounts approximating falr value, but it had previously unreported indefinite life identillable intanglibles valued at

$$21,000.$ Saline's total shareholders' equity at January $1,2019$ was as follows:

It is now December $31,2020($two years later$).$ Identifiable intangibles impairment for $2019$ was $$1,000$ and there was no goodwill impairment. There is no identitiable intangibles

impairment for $2020,$ but goodwill impairment for $2020$ is $$200.$ Pushkar uses the complete equity method to account for its investment. December $31,2020$ trial balances for Pushkar and

Saline follow.

w

Current assets

Property, net

Intangibles

Investment in Silicon

Goodwill

Liabilities

Capital stock

RE$,$ beginning

AOCI, beginning

Sales revenue

Equity in net income of Silicon

Equity in OCl of Silicon

Cost of goods sold

Operating expenses

Other comprehensive income

Total

$

What is the Income to the NCI for $2020?$

$$450$

$$410$

$$320$

$ $364$