Angela, Inc., holds a 90 percent interest in Corby Company. During 2017, Corby sold inventory costing $114,750 to Angela for $153,000. Of this inventory, $44,000 worth was not sold to outsiders until 2018. During 2018, Corby sold inventory costing $127,400 to Angela for $196,000. A total of $60,600 of this inventory was not sold to outsiders until 2019. In 2018, Angela reported separate net income of $170,000 while Corby's net income was $96,500 after excess amortizations. What is the noncontrolling interest in the 2018 income of the subsidiary?