On January 1, 2020, Erika Company (Erika) purchased 62% interest in Finn Limited (Finn) for $8,290,000, at which time Finn had retained earnings of $5,430,000 and share capital of $550,000. On the date of acquisition, the fair value of the assets and liabilities of Finn was equal to their book value, except for an intangible asset, which had a fair value of $1,120,000 and a book value of $960,000. The intangible asset would be useful for another 8 years. On January 1, 2021, Erika sold the equipment to Finn for $1,425,000. The equipment was purchase by Erika for $2,300,000 on January 1, 2016. At that time, the equipment was estimated to have a total of 10-year life with no salvage value. The estimate for the total useful life and the salvage value remained unchanged at the date of transfer. Finn reported net income of $455,000 in 2021. And Erika reported net income of $1,510,000 in 2021. Neither company declared dividends in 2021. The amount of consolidated net income attributable to non-controlling interest for 2021 is.