Angela, Inc., holds a 90 percent interest in Corby Company. During 2017, Corby sold inventory costing $118,300 to Angela for $182,000. Of this inventory, $56,200 worth was not sold to outsiders until 2018. During 2018, Corby sold inventory costing $123,200 to Angela for $224,000. A total of $55,000 of this inventory was not sold to outsiders until 2019. In 2018, Angela reported separate net income of $230,000 while Corby's net income was $98,000 after excess amortizations. What is the noncontrolling interest in the 2018 income of the subsidiary?