Ute Co. purchases 80 percent (for underlying BV) of Cougar Company on January 1, 20X1, when Utes retained earnings balance is $825,000 and Seahawks' is $300,000. During 20X1, Cougar reports $30,000 of net income and declares $10,000 of dividends. Ute reports $525,000 of operating income and included its share of equity-method income from its 80 percent interest in Cougar in its net income; Ute declares dividends of $80,000. Utes investment in Cougar was $900,000 at the end of the year. What is NCI's share of assets on the Ute Consolidated Financials at the end of 20X1?

Group of answer choices

Zero

$180,000

$209,000

$225,000