Hudson Corp on a 85% interest in Martin Co. Martin frequently made
sales of inventory to Hudson. the sales which include in mark-up
over cost of 25% where $460,000 in 2020 and $520,000 in 2021. At
the end of each year Hudson still owned 40% of a good. Net income
for Martin was $932,000 during 2021. Assuming there are no excess
amortizations associated with the consolidation and no other
intra-entity transfers. What was the net income attributable to the
noncontrolling interest for 2021?