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LOS 20. Upstream versus downstream inventory profits and net income attributable to the noncontrolling interest Assume on January 1, 2018. a parent company acquired an 80% interest in a subsidiary's voting comme stock. On the date of acquisition, the fair value of the subsidiarys net assets equaled their reported beel companies made $200,000 of intercompany sales All intercompany sales include profits of 25% of selles via intercompany transactions) in ending inventory. The following are the highly summarized stand alone pre-consolidation income statements of the parent and subsidiary for the year ended December 31, 2016 (1.e., they do not include the effects of pre-consolidation investment accounting. like the equity method Income Statement Parent "Stand Alone Revenues Expenses Net income $2,160,000 (1.440,000) $ 720,000 Subsidiary $1,008,000 (720,000 $ 288,000 For the year ended December 31, 2019. what amounts will be reported for net income attributable 10 the noncontrolling interest in the parent's consolidated income statement assuming either (1) all of the intercompany inventory is held by the parent or (2) all of the intercompany inventory is held by the subsidiary at December 31, 2019? $53.600 or $57.600, respectively $53.600 or 553,600, respectively $57.600 or $53,600, respectively S57,600 or $57,600, respectively