Upstream versus downstream inventory profits and net income attributable to the noncontrolling interest

Assume that on January 1, 2012, a parent company acquired a 90% interest in a subsidiary's voting common stock. On the date of acquisition, the fair value of the subsidiary's net assets equaled their reported book values. There were no intercompany sales during 2012. During the year ended December 31, 2013, the companies made $300,000 of intercompany sales. All intercompany sales include profits of 30% of selling price. At December 31, 2013, there was $105,000 of intercompany merchandise (i.e., inventory purchased via intercompany transactions) in ending inventory. The following are the highly summarized "stand alone" pre-consolidation income statements of the parent and subsidiary for the year ended December 31, 2013 (i.e., they do not include the effects of pre-consolidation investment accounting, like the equity method):

For the year ended December 31, 2013, what amounts will be reported for net income attributable to the noncontrolling interest in the parent's consolidated income statement assuming either (1) all of the intercompany inventory is held by the parent or (2) all of the intercompany inventory is held by the subsidiary at December 31, 2013?

the correct answer is $32,950 or $36,100, respectively

how can i get that

Income Parent Statement "Stand Alone" Subsidiary Revenues $2,700,000 $1,261,000 Expenses (1,800,000) (900,000) $900,000 $361,000 Net income Income Parent Statement "Stand Alone" Subsidiary Revenues $2,700,000 $1,261,000 Expenses (1,800,000) (900,000) $900,000 $361,000 Net income