ngela, Inc., holds a 90 percent interest in Corby Company. During 2017, Corby sold inventory costing $118,500 to Angela for $158,000. Of this inventory, $42,000 worth was not sold to outsiders until 2018. During 2018, Corby sold inventory costing $108,550 to Angela for $167,000. A total of $54,600 of this inventory was not sold to outsiders until 2019. In 2018, Angela reported separate net income of $158,000 while Corby's net income was $128,500 after excess amortizations. What is the noncontrolling interest in the 2018 income of the subsidiary?