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Harry Company acquired an 80% interest in Ford Company in 2020. In 2021 Ford reported net income of $440,000. During 2021, Ford sold merchandise costing

Harry Company acquired an 80% interest in Ford Company in 2020. In 2021 Ford reported net income of $440,000. During 2021, Ford sold merchandise costing $60,000 to Harry for $80,000, a $20,000 profit. Harry did not sell any of the inventory in 2021 For consolidation purposes, what is the noncontrolling interest's share of Ford's 2021 net income?

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