The stockholder's equity accounts of Pepper and Salt Corporation at December 31, 2013, were as follows (in thousands):

	Pepper Corporation		Salt Corporation
Capital Stock	$ 1,800		$ 750
Retained Earnings	750		150
Total	$ 2,550		$ 900

On January 1, 2014, Pepper Corporation acquired an 80 percent interest in Salt Corporation for $870,000. The excess fair value was due to Salt Corporation's equipment being undervalued by $75,000 and unrecorded patents. The undervalued equipment had a five-year remaining useful life when Pepper acquired its interest. Patents are amortized over 10 years.

The income and dividends of Pepper and Salt are as follows (in thousands):

	Pepper Corporation		Salt Corporation
2014 NI	$ 510		$ 180
2014 Dividends	$ 360		$ 120
2015 NI	$ 525		$ 225
2015 Dividends	$ 375		$ 135

Required: Assume that Pepper Corporation uses the equity method of accounting for its investment in Salt.

1. Determine consolidated net income for Pepper Corporation and Subsidiary for 2014.

2. Compute the balance of Pepper's Investment in Salt account at December 31, 2014.

3. Compute noncontrolling interest share for 2014.

4. Compute noncontrolling interest at December 31, 2015.