Pez owns 30% of Rollo. In 2012, Pez sells inventory costing $100,000toRollo for S150,000. At December 31, 2012 560,000 of this inventory was still held by 9, Rollo and is sold in 2013. In 2013, Pez sells inventory costing $200,000 to Rollo for $250,000. At December 31, 2013 $60,000 of this inventory is still held by Rollo. In 2013, Rollo reports net income of $80,000. How much equity income is reported by Pez in 2013