Karen Corp. acquired a 70% interest in ABC Corp. in 2019. For the year ended December 31, 2019 and 2020, ABC Co. reported net income of P160,000 and P180,000 respectively. During 2019 ABC Corp. sold merchandise to Karen Corp. for P20,000 at a profit of P4,000. The merchandise was later resold by Karen Corp. to outsider for P30,000 during 2020 . For Consolidation purposes, What is the non-controlling interest's share of ABC Corp. net income for 2019 and 2020? 2019 2020