$3).$ Pilfer Company acquired $90$ percent ownership of Scrooge Corporation in $20$X$7,$ at underlying book value. On that date, the fair value of noncontrolling interest was equal to $10$ percent of the book value of Scrooge Corporation. Pilfer purchased inventory from Scrooge for $$90,000$ on August $20,20$X$8,$ and resold $70$ percent of the inventory to unaffiliated companies on December $1,20$X$8,$ for $$100,000.$ Scrooge produced the inventory sold to Pilfer for $$67,000.$ The companies had no other transactions during $20$X$8.$Based on the information given above, what amount of consolidated net income will be assigned to the non$-$controlling interest for $20$X$8?$