Prycal company a 80% owned subsidiary of Interbuy corporation, sells inventory to Interbuy at a 25% profit on selling price. The following data are available pertaining to intra-entity purchases. Prycal was acquired on January 1,2012

Purchases by Interbuy: $9000(year2012) $13,000(year2013) $16,000 (year 2014)

Ending inventory on Interbuys books: 2,200(year 2012) 5,000(year 2013) 4,000(year 2014)

Assume the equity method is used. The following data are available pertaining to Prycal income and dividends

Prycals net income: $80,000(year 2012) $95,000 (year 2013) $104,000(year 2014)

Dividends paid by Prycal: $20,000(year 2012) $20,000(year 2013) $25,000(year 2014)

Compute the non-controlling interest in prycals net income for 2014