On January 1, 2020, Peace, Inc., acquired 70 percent of Silver's outstanding voting stock. No excess fair-value amortization resulted from the acquisition.

On January 1, 2020, Silver sold equipment to Peace for $20,000. This asset originally cost $32,000 but had a January 1, 2020, book value of $16,000. At the time of transfer, the equipment's remaining life was estimated to be four years. Silver reported net income of $150,000 for year 2020. What is the noncontrolling interest in the 2020 income of the subsidiary?