X-Beams Inc. owned 70% of the voting common stock of Kent Corp. During 2018, Kent made several sales of inventory to X-Beams. The total selling price was $180,000 and the cost was $100,000.At the end of the year, 20% of the goods were still in X-Beams' inventory. Kent's reported net income was $300,000.Assuming there are no excess amortizations associated with the consolidation, and no other intra-entity asset transfers, what was the net income attributable to the noncontrolling interest in Kent?

Multiple Choice

• $90,000.
• $85,200.
• $54,000.
• $94,800.
• $86,640.