Angela, Inc., holds a 90 percent interest in Corby Company. During 2017, Corby sold inventory costing $95,900 to Angela for $137,000. Of this inventory, $46,000 worth was not sold to outsiders until 2018. During 2018, Corby sold inventory costing $128,400 to Angela for $214,000. A total of $55,600 of this inventory was not sold to outsiders until 2019. In 2018, Angela reported separate net income of $208,000 while Corby's net income was $117,000 after excess amortizations. What is the noncontrolling interest in the 2018 income of the subsidiary?