On January 1, 2021, Silver Company acquires 80% of Wonderland Company for $2,400,000 in cash consideration. The remaining 20 percent noncontrolling interest shares had an acquisition-date estimated fair value of $600,000. Wonderland's acquisition-date total book value was $2,500,000.

The fair value of Wonderland's recorded assets and liabilities equaled their carrying amounts. However, Wonderland had two unrecorded assets-a trademark with an indefinite life and estimated fair value of $120,000 and several customer relationships estimated to be worth $240,000 with four-year remaining lives. Any remaining acquisition-date fair value in the Wonderland acquisition was considered goodwill.

During 2021, Wonderland reported $200,000 net income and declared and paid dividends totaling $50,000. Also in 2021, Silver reported $450,000 net income, but neither declared nor paid dividends.

What amount of noncontrolling interest should appear in the owners' equity section of Silver's consolidated balance sheet at December 31, 2021?

Options:

$630,000.

$618,000.

$648,000.

$672,000.