12. Nanhattan Comp. has a 85% interest in Golumbia Corp. Golumbia made sales of rabbits to Nanhattan. The rabbits, which include a gross profit rate 25%, were $460,000 in 2125 and $520,000 in 2126. At the end of each year, Nanhattan still had 40% of the rabbits. Net income for Golumbia was $932,000 during 2126. Assuming there are no excess amortizations associated with the consolidation, and no other intra-entity asset transfers, what was the net income attributable to the noncontrolling interest for 2126? 1. $927,200 2. $139,080 3. $138,900 4. $78,400 5. $41,600