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Angela, Incorporated, holds a 90% interest in Corby Company. During 2021, Corby sold inventory costing $97,600 to Angela for $122,000. Of this inventory, $47,400

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Angela, Incorporated, holds a 90% interest in Corby Company. During 2021, Corby sold inventory costing $97,600 to Angela for $122,000. Of this inventory, $47,400 worth was not sold to outsiders until 2022. During 2022, Corby sold inventory costing $130,900 to Angela for $187,000. A total of $57,400 of this inventory was not sold to outsiders until 2023. In 2022, Angela reported separate net income of $153,000 while Corby's net income was $127,500 after excess amortizations. Required: What is the noncontrolling interest in the 2022 income of the subsidiary?

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