On January 1, 2020, Gardner bought 85% of Isbell. Gardner saw that there was an unrecorded asset on its accounting records that is valued at $71,000 and has 5 years remaining life. All excess fair value over book value was denoted as goodwill. During 2021, Isbell sold inventory to Gardner for $227,000 that cost $188,000, and of this amount, 30% remained unsold in Gardners ending inventory on December 31, 2021. Selected financial information for Gardner and Isbell on December 31, 2021: Gardner Isbell Inventory 685,000 475,000 Sales 1,275,000 983,000 COGS 705,000 545,000 Operating expenses 338,000 395,000 What is the net income to the noncontrolling interest?