On January $1,2019,$ Uncle Company purchased $80$ percent of Nephew Company's capital stock for $$704,000$ in cash and other assets. Nephew had a book value of $$844,000,$ and the $20$ percent noncontrolling interest fair value was $$176,000$ on that date. On January $1,2021,$ Nephew had acquired $30$ percent of Uncle for $$305,000.$ Uncle's appropriately adjusted book value as of that date was $$950,000.$

Separate operating income figures $($not including investment income$)$ for these two companies follow. In addition, Uncle declares and pays $$25,000$ in dividends to shareholders each year and Nephew distributes $$6,000$ annually. Any excess fair$-$value allocations are amortized over a $10-$year period.

Year Uncle

Company Nephew

Company

$2019$ $ $84,000$ $ $41,800$

$2020130,00058,800$

$2021214,00062,600$

Assume that Uncle applies the equity method to account for this investment in Nephew. What is the subsidiary's income recognized by Uncle in $2021?$

What is the net income attributable to the noncontrolling interest for $2021?$