Poet Ltd acquired 80% interest in Song Ltd on 1 January 2019. On 31 December 2022, Poet sold 55% interest in Song Ltd to another party. The profit earned by Song Ltd between 1 January 2019 and 31 December 2022 was $3 million. Explain how much of the $3 million should be entered in the consolidation adjustment entry on 31 December 2022.