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Nina holds a 90 percent interest in Asi Company. During 2020, Asi sold inventory costing $127,400 to Nina for $196,000. Of this inventory, $57,600 worth

Nina holds a 90 percent interest in Asi Company. During 2020, Asi sold inventory costing $127,400 to Nina for $196,000. Of this inventory, $57,600 worth was not sold to outsiders until 2021. During 2021, Asi sold inventory costing $91,300 to Nina for $166,000. A total of $52,200 of this inventory was not sold to outsiders until 2022. In 2021, Nina reported separate net income of $229,000 while Asi's net income was $135,500 after excess amortizations. What is the noncontrolling interest in the 2021

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