Hardwood, Inc,, holds a 90 percent interest in Pittstoni Company. During 2009, Pittstoni sold inven¬ tory costing $77,000 to Hardwood for $110,000. Of this inventory, $40,000 worth was not sold to outsiders until 2010. During 2010, Pittstoni sold inventory costing $72,000 to Hardwood for $120,000. A total of $50,000 of this inventory was not sold to outsiders until 2011. In 2010, Hard¬ wood reported net income of $150,000 while Pittstoni reported $90,000. What is the noncontrolling interest in the 2010 income of the subsidiary? LO8

a. $8,000.

b. $8,200.

c. $9,000.

d. $9,800.