Angela, Inc., holds a 90 percent interest in Corby Company. During 2017, Corby sold inventory costing $111,200 to Angela for $139,000. Of this inventory, $52,600 worth was not sold to outsiders until 2018. During 2018, Corby sold inventory costing $123,900 to Angela for $177,000. A total of $69,400 of this inventory was not sold to outsiders until 2019. In 2018, Angela reported separate net income of $237,000 while Corby's net income was $130,500 after excess amortizations.

What is the noncontrolling interest in the 2018 income of the subsidiary?

Multiple Choice

• $174,500.

• $173,300.

• $214,200.

• $183,200.