Humbly Corp. owned 90% of the voting common stock of Stron Co. During 2018, Stron sold a parcel of land to Humbly. The land had a book value of $42,500 and was sold to Humbly for $137,000. Stron's reported net income for 2018 was $214,800 and paid $35,000 in dividends.

Calculate the non-controlling interest's share of Stron Co.'s net income