Wilco acquires an 80% 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. Seminole reports $100,000 of net income in 2022 and paid $30,000 in dividends. What is the noncontrolling interest in net assets for 2022 ? Please provide your answer as a whole number