Femur Co. acquired 70% of the voting common stock of Harbor Corp. on January 1, 2019. During 2019, Harbor had revenues of $2,500,000 and expenses of $2,000,000. The amortization of fair value allocations totaled $60,000 in 2019. Not including its investment in Harbor, Femur Co. had its own revenues of $4,500,000 and expenses of $3,000,000 for the year 2019. The noncontrolling interest's share of the earnings of Harbor Corp. for 2019 is calculated to be:

$168,000.

$132,000.

$150,000.

$0.

$160,000.