Penn Co. owns a 90% interest in Senn Co. During 2021, Senn Co. sold inventory costing $77,000 to Penn Co. for $110,000. Of this inventory, $40,000 was not sold to outside customers until 2022.

During 2022, Senn Co. sold inventory costing $72,000 to Penn Co. for $120,000. A total of $50,000 of this inventory was not sold to outside customers until 2023. In 2022, Penn Co. reported separate net income of $150,000, while Senn Co.s net income was $90,000 after excess amortization. What is the non-controlling interest in the 2022 income of the subsidiary?