On january 1 of the year of acquisition, ashley inc. pays $300,000 for 60% of marea co.'s outstanding common stock. marea reported common stock on that date of $250,000 with retained earnings of $100,000. equipment, which had a ten-year remaining life, was undervalued in marea's financial records by $20,000. during the due diligence process, it was discovered that marea had a patent that was not on the books, but had a market value of $50,000. the patent has a useful life of 10 years. marea earns income and pays cash dividends as follows: what is the non-controlling interest in mareas's second year income?