What is the NCIs share of consolidated NI?

Pacquired 90% of S on 1/1/YR1 for $900,000. The value of NCI on this date is $100,000. S's book value on 1/1/YR1 is $750,000. The only difference between the book values and fair market values of S's net assets is equipment that is undervalued by $150,000 with a 15-year remaining life. Select account balances at the end of YR1 for P and S are as follows: P S 300,000 200,000 Revenues Expenses Equity in S NI Dividends Declared 500,000 350,000 ??? 50,000 20,000