URGENT

Falco owns 70% of Teller, in 2021, Teller sells inventory (c0st$77,000) to Falco for $110,000. Of this inventory, $40,000 was not sold to third parties unbl 2022 . During 2022 . Teller sells inventory (cost $72,000 ) io Falco for $120,000. Of this imventory, $50,000 was not sold to outsider until 2023 . In 2022 , Tetler reports Net incoene of $100,000, What is the noncontrolling interest in subsidiary net incorre in 2022 $92,000 564,400 $27.000 $32,400