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. One depreciable asset (4-year life) had a fair value that exceeded its book value by $160,000. Seminole reports $200,000 of net income in 2022 and paid $80,000 in dividends. What is the noncontrolling interest in net income for 2022 ? $16,000$40,000$24,000$32,000