Angela, Inc., holds a 90 percent interest in Corby Company. During 2020, Corby sold inventory costing $99,900 to Angela for $111,000. Of this inventory, $56,600 worth was not sold to outsiders until 2021. During 2021, Corby sold inventory costing $96,800 to Angela for $121,000. A total of $51,500 of this inventory was not sold to outsiders until 2022. In 2021, Angela reported separate net income of $219,000 while Corby's net income was $114,500 after excess amortizations. What is the noncontrolling interest in the 2021 income of the subsidiary?