Fanny Corp. owned an $80\%$ interest in Ruben Co$.$ Ruben frequently made sales of inventory to Fanny. The sales, which include a markup over cost of $25\%,$ were $$360,000$ in $201.$ On

December $31,20x1,$ Fanny still owned $$144,000$ of the goods. Net income for Ruben was $$800,000$ during $201.$ Assuming there are no other intercompany asset transfers, what was the

net income attributable to the noncontrolling interest for $201?$

$$152,800.$

$$165,760.$

$$154,240.$

$$160,000$