Angela, Inc., holds a 90 percent interest in Corby Company. During 2017, Corby sold inventory costing $148,000 to Angela for $185,000. Of this inventory, $55,200 worth was not sold to outsiders until 2018. During 2018, Corby sold inventory costing $144,200 to Angela for $206,000. A total of $69,800 of this inventory was not sold to outsiders until 2019. In 2018, Angela reported separate net income of $176,000 while Corby's net income was $92,500 after excess amortizations. What is the noncontrolling interest in the 2018 income of the subsidiary?