Question $17$

$9$ pts

Wilco acquires an $80\%$ interest in Seminole Corporation on January $1,2022,$ for $$900,000.$ The book value of Seminole's identifiable net assets at that date was $$800,000.$ Seminole reports $$100,000$ of net income in $2022$ and paid $$30,000$ in dividends. What is the noncontrolling interest in net assets for $2022?$

Please provide your answer as a whole number

$$100,000$

$$200,000$

$$235,000$

$$239,000$