For this problem, i only need help calculating the "Net Income attributable to noncontrolling interest" for the Consolidated Income Statement below. I placed a question mark next to it. If someone can show me the steps on how to find it that would be great.

Q: Following are the individual financial statements for Gibson and Davis for the year ending December 31, 2018:

	Gibson				Davis
Sales	$	(739,000	)		$	(442,500	)
Cost of goods sold		320,000				189,000
Operating expenses		253,000				69,500
Dividend income		(18,000	)			0
Net income	$	(184,000	)		$	(184,000	)
Retained earnings, 1/1/18	$	(737,000	)		$	(401,000	)
Net income		(184,000	)			(184,000	)
Dividends declared		70,000				30,000
Retained earnings, 12/31/18	$	(851,000	)		$	(555,000	)
Cash and receivables	$	256,600			$	146,000
Inventory		526,000				217,000
Investment in Davis		548,400				0
Buildings (net)		554,000				627,000
Equipment (net)		405,000				453,000
Total assets	$	2,290,000			$	1,443,000
Liabilities	$	(809,000	)		$	(548,000	)
Common stock		(630,000	)			(340,000	)
Retained earnings, 12/31/18		(851,000	)			(555,000	)
Total liabilities and stockholders' equity	$	(2,290,000	)		$	(1,443,000	)

Gibson acquired 60 percent of Davis on April 1, 2018, for $548,400. On that date, equipment owned by Davis (with a five-year remaining life) was overvalued by $45,000. Also on that date, the fair value of the 40 percent noncontrolling interest was $365,600. Davis earned income evenly during the year but declared the $40,000 dividend on November 1, 2018.

Prepare a consolidated income statement for the year ending December 31, 2018

Consolidated Income Statement
For the Year Ending December 31, 2018
Revenue		$1,070,875
Cost of goods sold	$461,750
Operating expenses	298,375	760,125
Consolidated net income		310,750
Net income attributable to noncontrolling interest		?
Net income to Gibson Company