Placid Lake Corporation acquired 90 percent of the outstanding voting stock of Scenic, Inc., on January 1, 2020, when Scenic had a net book value of $520,000. Any excess fair value was assigned to intangible assets and amortized at a rate of $5,000 per year.

Placid Lake's 2021 net income before consideration of its relationship with Scenic (and before adjustments for intra-entity sales) was $420,000. Scenic reported net income of $230,000. Placid Lake declared $110,000 in dividends during this period; Scenic paid $52,000. At the end of 2021, selected figures from the two companies' balance sheets were as follows:

	Placid Lake			Scenic
Inventory	$	260,000		$	102,000
Land		720,000			320,000
Equipment (net)		520,000			420,000

During 2020, intra-entity sales of $135,000 (original cost of $66,000) were made. Only 30 percent of this inventory was still held within the consolidated entity at the end of 2020. In 2021, $210,000 in intra-entity sales were made with an original cost of $71,000. Of this merchandise, 40 percent had not been resold to outside parties by the end of the year.

Question: Assume that no intra-entity inventory or land sales occurred between Placid Lake and Scenic. Instead, on January 1, 2020, Scenic sold equipment (that originally cost $110,000 but had a $72,000 book value on that date) to Placid Lake for $94,000. At the time of sale, the equipment had a remaining useful life of five years. For 2021, what is the noncontrolling interests share of Scenics net income?