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Company A. owns 75 percent of the outstanding common stock of Company B. At the beginning of the year (01/01/2021), Company B sold land with

Company A. owns 75 percent of the outstanding common stock of Company B. At the beginning of the year (01/01/2021), Company B sold land with a carrying value of $36K to Company A for $52K. Company Bs net income for the year was $123K. If there are no excess depreciation/amortizations associated with the consolidation, and no other intra-entity transactions, what is net income attributable to NCI?

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