Co. X owns 90% of the voting stock of Co. Y. On December 15, 2019, the holding Co. sold goods that cost $120,000 to the subsidiary at a price of $200,000. During 2019, the subsidiary sold 60% of the goods and sold the rest during the year 2020.The subsidiary achieved $80,000 of net income in 2019 and $40,000 2020. 

What is the Controlling interest share in the subsidiary's profits of 2019?