on january 1, 2021 happy acquires 60% of sad. at acquisition date, the book value of all of sad's assets and liabilities equaled their fair value with the exception of equipment (20 year remaining life) that had a book value of $300,000 and a fair value of $900,000. for full year 2021, happy had net income of $400,000 and sad has net income of $100,000. how much is the noncontrolling interest in sad's net income for 2021 ?