A parent holds a 90% ownership interest in a subsidiary. The subsidiary reported net income of $300,000 for 2019. As of the end of 2018, there was an unrealized profit of $15,000 related to sales of inventory from the subsidiary to the parent; parent resold that inventory to unaffiliated companies in 2019. As of the end of 2019, there was an unrealized profit of $30,000 on sales of inventory in 2019 from the parent to the subsidiary. During 2019, the subsidiary sold land to the parent at a price that resulted in a gain of $60,000. Assuming there was no fair value differential in the parents acquisition of the subsidiary, what is the amount of net income attributable to the noncontrolling interest for 2019?

		$30,000
		$22,500
		$28,500
		$25,500