Wilco acquires an 80% interest in Seminole Corporation on January 1,2022 , for $1,600,000. The book value of Seminole's identifiable net assets at that date was $1,800,000. Seminole reports $200,000 of net income in 2022 and paid $40,000 in dividends. What is the noncontrolling interest in net assets for 2022 ? $424.000 $448,000 $440,000 $432,000