Green Inc. owns 30% of Yalen Co. and applies the equity method. During the current year, Green bought inventory costing $132,000 and then sold it to Yalen for $240,000. At year-end, only $24,000 of merchandise was still being held by Yalen. Yalen reports net income of $100,000 for the year. Assume you have all the information you need to answer this. What will Green report as income this year for the investment in Yalen? Type only a number into the answer box. Round to the nearest dollar as need