On January 1, 2022, Alice Company acquires 80% of Talbot Company for $3,200,000 in cash consideration. The remaining 20 percent noncontrolling interest shares had an acquisition-date estimated fair value of $800,000. Talbot's acquisition-date total book value was $3,400,000. The fair value of Talbot's recorded assets and liabilities equaled their carrying amounts. However, Talbot had two unrecorded assets-a trademark with an indefinite life and estimated fair value of $100,000 and several customer relationships estimated to be worth $280,000 with four-year remaining lives. Any remaining acquisition-date fair value in the Talbot acquisition was considered goodwill. During 2022, Talbot reported $400,000 net income and declared and paid dividends totaling $50,000. Also in 2022, Alice reported $620,000 net income, but neither declared nor paid dividends. What amount of noncontrolling interest should appear in the owners' equity section of Alice's consolidated balance sheet at December 31, 2022? O $860,000. O $866,000. O $856,000. O $870,000