Wilco acquires a $90\%$ 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 $2022?$

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