8, High owns 60% of Low. In 2017, Low sold inventory (cost $70,000 )to High for $100,000, 40% of this inventory was not sold to third parties by High until 2018. In 2018, Low sold inventory (cost $72,000) to High for $120,000. Of this inventory S50,000 was not sold to third parties by High until 2019 In 2018, Low reports $80,000 of net income. What is the noncontrolling interest in 201 income of Low