value of $$50,000.$ The patent has a useful life of $10$ years.

Marea earns income and pays cash dividends as follows:

YearNet IncomeDividends PaidAcquisition year$ $40,000$$ $15,000$First year$ $60,000$$ $20,000$Second year$ $90,000$$ $30,000$

What is the noncontrolling interest in Mareas$$s second year income?