Angela, Inc. purchased 80% interest of Corby Company two years ago in an acquisition that resulted in excess amortization of $10,000. During 2018 Corby sold inventory costing $75,000 to Angela for $100,000. Of this inventory, $20,000 was not sold to outsiders until 2019. During 2019, Corby sold inventory costing $84,000 to Angela for $120,000. A total of $25,000 of this inventory was not sold to outsiders until 2020. In 2019, Angela reported separate net income of $150,000 while Corby's net income was $50,000. What is the NCI share in the 2019 net income of the subsidiary? a. $7,000 b. $7,200 c. $7,500 d. $7,800