What is the noncontrolling interest in the 2018 income

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Angela, Inc., holds a 90 percent interest in Corby Company. During 2017, Corby sold inventory costing $105,750 to Angela for $141,000. Of this inventory, $48,600 worth was not sold to outsiders until 2018. During 2018, Corby sold inventory costing $96,850 to Angela for $149,000. A total of $51,400 of this inventory was not sold to outsiders until 2019. In 2018, Angela reported separate net income of $228,000 while Corby's net income was $100,500 after excess amortizations. What is the noncontrolling interest in the 2018 income of the subsidiary?

Reference no: EM132406649

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