Boyle Inc. owned 85% of the voting common stock of Fish Corp. During 2021, Fish made several sales of inventory to Boyle. The total selling price was $215,000 and the cost was $105,000. At the end of the year, 40% of the goods were still in Boyles inventory. Fishs reported net income was $400,000. Assuming there are no excess amortizations associated with the consolidation, and no other intra-entity asset transfers, what was the net income attributable to the noncontrolling interest in Fish?