Angela, Inc., holds a 90 percent interest in Corby Company. During 2017, Corby sold inventory costing $125,600 to Angela for $157,000. Of this inventory, $42,800 worth was not sold to outsiders until 2018. During 2018, Corby sold inventory costing $141,400 to Angela for $202,000. A total of $58,000 of this inventory was not sold to outsiders until 2019. In 2018, Angela reported separate net income of $220,000 while Corby's net income was $93,000 after excess amortizations. What is the noncontrolling interest in the 2018 income of the subsidiary?