Angela, Inc., holds a 90 percent interest in Corby Company. During 2017, Corby sold inventory costing $87,100 to Angela for $134,000. Of this inventory, $57,200 worth was not sold to outsiders until 2018. During 2018, Corby sold inventory costing $115,500 to Angela for $210,000. A total of $63,000 of this inventory was not sold to outsiders until 2019. In 2018, Angela reported separate net income of $174,000 while Corby's net income was $132,000 after excess amortizations. What is the noncontrolling interest in the 2018 income of the subsidiary? Multiple Choice $12,367. $13,200. $13,780. $12,997