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Angela, Inc., holds a 90 percent interest in Corby Company. During 2014, Corby sold inventory costing $102,200 to Angela for $146,000. Of this inventory, $57,800

Angela, Inc., holds a 90 percent interest in Corby Company. During 2014, Corby sold inventory costing $102,200 to Angela for $146,000. Of this inventory, $57,800 worth was not sold to outsiders until 2015. During 2015, Corby sold inventory costing $91,800 to Angela for $153,000. A total of $60,000 of this inventory was not sold to outsiders until 2016. In 2015, Angela reported net income of $236,000 while Corby earned $126,500 after excess amortizations. What is the noncontrolling interest in the 2015 income of the subsidiary?

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