Angela, Inc., holds a 90 percent interest in Corby Company. During 2014, Corby sold inventory costing $123,500 to Angela for $190,000. Of this inventory, $45,800 worth was not sold to outsiders until 2015. During 2015, Corby sold inventory costing $102,300 to Angela for $186,000. A total of $57,000 of this inventory was not sold to outsiders until 2016. In 2015, Angela reported net income of $182,000 while Corby earned $103,500 after excess amortizations. What is the noncontrolling interest in the 2015 income of the subsidiary?

$10,350.

$9,958.

$9,388.

$11,470.