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P Company owns an 80% interest in S Company. During 2017, S sells merchandise to P for $150,000 at a prot of $30,000. On December 31, 2017, 50% of this merchandise is included in P's inventory. Income statements for P and S are summarized below: P 5 Sales $900,000 $450,000 Cost of Sales (450,000) (300,000) Operating Expenses (225,000) { 60,000) Net Income (2017) 225M E 90,000 Controlling interest in consolidated net income for 2017 is