On January $1,2022,$ Uncle Company purchased $80$ percent of Nephew Company's capital stock for $$640,000$ in cash and other assets. Nephew had a book value of $$761,000,$ and the $20$ percent noncontrolling interest fair value was $$160,000$ on that date. On January $1,2024,$ Nephew had acquired $30$ percent of Uncle for $$351,250.$ Uncle's appropriately adjusted book value as of that date was $$1,137,500.$ Separate operating income figures $($not including investment income$)$ for these two companies follow. In addition, Uncle declares and pays $$15,000$ in dividends to shareholders each year and Nephew distributes $$2,000$ annually. Any excess fair$-$value allocations are amortized over a $10-$year period. YearUncle CompanyNephew Company$2022$$ $94,000$$ $38,0002023191,00058,0002024193,00067,400$ Required: Assume that Uncle applies the equity method to account for this investment in Nephew. What is the subsidiary's income recognized by Uncle in $2024?$ What is the net income attributable to the noncontrolling interest for $2024?$