Please answer the following question. Thank you very much for your assistance.

Parent Co. acquired 60% of Subsidiary Co. for $300,000 on January 1, 2017 when Subsidary's book value was $360.000. The Subsidiary stock was not actively traded. On the date of acquisition, Subsidiary had equipment (with a ten-year life) that was undervalued in the financial records by $90,000. Two years later, the following selected figures were reported by the two companies (stockholders' equity accounts have been omitted). Additionally, no dividends have been paid. What is consolidated net income for 2018 attributable to noncontrolling interest? Parent Subsidiary Book value Book value Current assets and investment 800,000 240.000 Buildings 150,000 220.000 Equipment 200,000 110,000 Liabilities (120,000) (30,000) Revenues (900,000 (350,000 Expenses 600,000 250,000 Investment income Not given 40,000 32,800 OOOO 18,100 36,400