Heat company holds 90 percent interest in Kool Corporation. During 2012, Kool Co. sold inventory costing 77,000 to Heat for 100,000. Of this inventory, 40,000 worth was not sold to outsiders until 2013. Kool co. sold inventory costing 72,000 to Heat Co. for 120,000. A total of 50,000 of this inventory was not sold to outsiders until 2024. In 2023, Heat co. reported net income of 150,000 while Kool Co. earned 90,000 after excess amortization. What is the non-controlling interest in the 2013 income of subsidiary