Zebra Company owns 70 percent of Quake Company's stock. On December 31, 20X8, Zebra purchased a building from Quake for $444,000. Quake had purchased the building on January 1, 20X1, at a cost of $544,000 and used straight-line depreciation on an expected life of 20 years. The asset's total estimated economic life is unchanged as a result of the intercompany sale. Assume Quake reported net income of $30,000 for 209, what amount of income will be assigned to the noncontrolling interest in the consolidated income statement for 209 ? $11,940 $8,100 $9,000 $10,320