Woods Co. owned 70% of Forest Co. The total annual excess amortization resulting from the acquisition was $3,700. Assume that Forest sold inventory to Woods in both 2019 and 2020. Those intra-entity sales of inventory have resulted in $12,500 of unrealized gross profit in the beginning of 2020, and $28,000 of unrealized gross profit at the end of 2020. Further assume that Forest reports net income of $240,000 in 2020. Based on the above information, what is the noncontrolling interest's share in Forest's income for 2020? $ 70,890. $ 75,540. O$ 66,240 $ 67,350