Rex acquired 80% of the voting common stock of Sam Enterprises on January 1, 2025. During 2025, Sam Enterprises had revenues of $2,700,000 and expenses of $2,100,000. The amortization of fair value allocations totaled $65,000 in 2025. Not including its investment in Sam Enterprises, Redwood had its own revenues of $4,800,000 and expenses of $3,600,000 for the year 2025. The noncontrolling interest's share of the earnings of Sam Enterprises for 2025 is calculated to be