On January 1,208, Gregory Corporation acquired 90 percent of Nova Company's voting stock, at underlying book value. The fair value of Nova's stock was equal to its books value. Gregory uses the cost method in accounting for its ownership of Nova. The income statement of Gregory and Nova for the year 208 are given below: Nova paid a dividend of $10,000 for the year 208. What amount should be reported as non-controlling interest in net income in the consolidated income statement? $27,000$9,000$97,000 $3,000