Parent and its 80% owned Subsidiary report the December 31 of the current year: Par-mt Subsidiary Net Income i 100,000 80,000 ' Dividends " '20" .. 00 0 ' 10', 000 Land _ 500,000 300,000 following at On June 1, of the current year, Subsidiary sold land to Parent reporting a gain on sale of P10&ggg. The gain is included in the net income reported by the Subsidiary. Determine the noncontrolling interest net income. 8,000 10,000 16.000 14.000