On January 1, 2008, Company A acquired an 80% interest in Company B for $500,000. There is no active trading market for Comp. B stock. The fair value of Comp. B net assets was $600,000 and Comp. A accounts for its interest using the acquisition method. Equipment, with a 5-year life, was undervalued by $25,000 on the date of acquisition. Comp. B income in 2010 was $135,000, and they paid $45,000 in dividends. Determine the amount of Comp. B income assigned to the non-controlling interest for 2010.