On January 1, 2014, Fly Corporation held a 60% interest in Liptin Corporation. The investment account balance was $2,100,000, consisting of 60% of Liptin's $3,500,000 of net assets. During 2014, Liptin earned $300,000 uniformly and paid dividends of $110,000 on November 1. On October 1, 2014, Fly sold 10% of its investment in Liptin for $364,000, thereby reducing its interest in Liptin to 54%. Required: Compute the following using the actual sales date assumption: 1. Gain or loss on sale. 2. Income from Liptin for 2014. 3. Noncontrolling interest share for 2014.