Angela, Inc., holds a 90 percent interest in Corby Company. During 2017, Corby sold inventory costing $93,000 to Angela for $124,000. Of this inventory, $51,000 worth was not sold to outsiders until 2018. During 2018, Corby sold inventory costing $130,650 to Angela for $201,000. A total of $63,600 of this inventory was not sold to outsiders until 2019. In 2018, Angela reported separate net income of $180,000 while Corby's net income was $95,000 after excess amortizations. What is the noncontrolling interest in the 2018 income of the subsidiary?

Multiple Choice

• $9,185.

• $10,760.

• $9,500.

• $8,549.