On January 1, 2019, Pali Company acquired 75% of Silicon Company's voting stock for $44,300 in cash. The noncontrolling interest had an estimated fair value of $12,700. Silicon's assets and liabilities at the date of acquisition were reported at amounts approximating fair value, but it had previously unreported indefinite life identifiable intangibles valued at $21,000.Silicon's total shareholders' equity at January 1, 2019 was as follows:

Capital stock $ 2,000

Retained earnings 2,900

Accumulated other comprehensive income 100

Total $ 5,000

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

Pali

Dr (Cr)

Silicon

Dr (Cr)

Current assets

$5,000

$1,000

Property, net

42,000

28,000

Intangibles

-

-

Investment in Silicon

45,892

-

Goodwill

-

-

Liabilities

(53,887)

(20,664)

Capital stock

(15,000)

(2,000)

RE, beginning

(20,000)

(4,400)

AOCI, beginning

(1,100)

(116)

Sales revenue

(25,000)

(14,000)

Equity in net income of Silicon

(1,190)

-

Equity in OCI of Silicon

(15)

-

Cost of goods sold

20,000

9,000

Operating expenses

4,000

3,200

Other comprehensive income

(700)

(20)

Total

$0

$0

On the consolidated income statement for 2020, what is the balance for noncontrolling interest in net income?

A.$320

B.$364

C.$410

D.$450