The following balances were taken from records of Blossom company

Common stocks $(1/1/2021$ and $12/31/2021)$ $$723,900$

Retained earning $1/1/2021$ $$164100$

Net income for $2021$ $$184,400$

Dividend declared in $2021$ $$-42,900$

Retained earnings $12/31/21$ $$305600$

Total stockholders equity on $12/31/2021$ $$1029500$

Splish company purchased $75\%$ of blossom company common stock January $1,2021$ for $$902,700.$ The difference between implied values and book values is attributable to assets with a remaining useful life on January,$1,2021$ of $10$ years.

Assuming the economic unit theory compute non$-$controlling interest in consolidating any income for $2023?$