Lutetium Pharma Corp. holds 80% of Erbium Chemicals Inc.'s common shares. On January 1, 20X1, Erbium Chemicals purchased a building from a non-associate for $100,000 with an estimated useful life of 10 years. On January 1, 20X3, Erbium Chemicals sold the building to Lutetium Pharma for $90,000. For the year 20X3, Erbium Chemicals recorded net income of $65,000. This net income includes the unrealized gain on the upstream sale. Calculate the controlling interest's share of Erbium Chemicals realized net income