On January 1 2017, 80% of B was purchased by A for $750k. Excess of cost of book value for A totaled $10k. In the same year, B received a profit of $8k for inventory sold to A which is still in inventory. Excess is from undervalued equip amortized 4 years. Next year, B sold A $40k of inventory for $50k and 25% is still around in A inventory. B's income for the second year is $200k.

Use equity method to determine profits from B on the books of A for second year.

What is the non controlling interest for B in the second year? show your work