(A) Inc. owned 70% of the voting common stock of (B) Corp. During 2020, (B) made several sales of inventory to (A). The total selling price was JD 180,000 and the cost was JD 100,000. At the end of the year, 20% of the goods were still in (A) inventory. (B)'s reported net income was JD 300,000. What was the non-controlling share in (B)t's net income?