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On January 1, 2020, Mace Co. acquired 75% of Lance Co.'s outstanding common stock. On the same date, Lance acquired an 80% interest in Curle Co. Both of these investments were acquired when book value was equal to fair value of identifiable net assets acquired. Both of these investments were accounted using the initial value method. Only Mace declared dividends in any year. Mace declared dividends each year equal to 40% of its separate net income before the calculation of any of its investment income. Separate net income totals for 2020, not including investment income for any company, were as follows:

Mace Co.	$	420,000
Lance Co.		224,000
Curle Co.		168,000

Following are the 2021 financial statements for these three companies. Curle made numerous transfers of inventory to Lance since the takeover: $112,000 (2020) and $140,000 (2021). These transfers included the same markup applicable to Curle's outside sales. In each of these years, Lance held 20% of the inventory it bought from Curle and then sold that inventory to outsiders in the following year.

An effective income tax rate of 45% was applicable to all companies.

	Mace Co.				Lance Co.				Curle Co.
Sales	$	1,260,000			$	840,000			$	700,000
Cost of goods sold		(672,000	)			(448,000	)			(364,000	)
Operating expenses		(140,000	)			(112,000	)			(196,000	)
Net income	$	448,000			$	280,000			$	140,000
Retained earnings, January 1, 2021	$	980,000			$	840,000			$	420,000
Net income (above)		448,000				280,000				140,000
Dividends declared		(179,200	)			0				0
Retained earnings, December 31, 2021	$	1,248,800			$	1,120,000			$	560,000
Current assets	$	592,200			$	525,000			$	392,000
Investment in Lance Co.		1,037,400				0				0
Investment in Curle Co.		0				488,600				0
Land, buildings, and equipment (net)		1,328,600				1,170,400				728,000
Total assets	$	2,958,200			$	2,184,000			$	1,120,000
Liabilities	$	1,009,400			$	644,000			$	280,000
Common stock		700,000				420,000				280,000
Retained earnings, December 31, 2021		1,248,800				1,120,000				560,000
Total liabilities and stockholders' equity	$	2,958,200			$	2,184,000			$	1,120,000

Required:

Determine net income attributable to the noncontrolling interest in Curle for the year 2021.

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