On January 1, 20X8, Potter Corporation acquired 90 percent of Shoemaker Company's voting stock, at underlying book value. The fair value of the noncontrolling interest was equal to 10 percent of the book value of Shoemaker at that date. Potter uses the fully adjusted equity method in accounting for its ownership of Shoemaker. On December 31, 20X9, the trial balances of the two companies are as follows: Potter Company Shoemaker Corporation Debit Credit Debit Credit Current Assets $ 200,000 $ 140,000 Depreciable Assets 350,000 250,000 Investment in Shoemaker Corp. 162,000 Depreciation Expense 27,000 10,000 Other Expenses 95,000 60,000 Dividends Declared 20,000 10,000 Accumulated Depreciation $ 118,000 $ 80,000 Current Liabilities 100,000 80,000 Long-Term Debt 100,000 50,000 Common Stock 100,000 50,000 Retained Earnings 150,000 100,000 Sales 250,000 110,000 Income from Subsidiary 36,000 $ 854,000 $ 854,000 $ 470,000 $ 470,000 Based on the preceding information, what amount would be reported as income to controlling interest in the consolidated financial statements for 20X9