Wilco acquires a 70% interest in Seminole Corporation on January 1,2022, for $900,000. The book value of Seminole's identifiable net assets at that date was $800,000. One depreciable asset (5-year life) had a fair value that exceeded its book value by $50,000. Seminole reports $100,000 of net income in 2022 and paid $27,000 in dividends. What is the noncontrolling interest in net income for 2022