Chain Co. owned 70% of the voting common stock of Shannon Co. During 2010, Shannon made frequent sales of inventory to Chain. There were unrealized gains of $40,000 in the beginning inventory, and $25,000 at the end of the year. Shannon reported net income of $137,000 for 2010. Chain decided to use the equity method to account for the investment. What is the noncontrolling interest's share of Shannons net income for 2010