Hand owns 90% of Finger. In 2017, Finger sold inventory (cost $70,000 )to Hand for $100,000. 40% of this inventory was not sold to third parties by Hand until 2018. In 2018, Finger sold inventory (cost $72,000) to Hand for $120,000. Of this inventory, $50,000 was not sold to third parties by Hand until 2019. In 2018, Finger reports $80,000 of net income. What is the noncontrolling interest in 2018 income of Finger?