Angela, inc., holds a 90 percent interest in corby company. during 2017, corby sold inventory costing $77,000 to angela for $110,000. of this inventory, $40,000 worth was not sold to outsiders until 2018. during 2018, corby sold inventory costing $72,000 to angela for $120,000. a total of $50,000 of this inventory was not sold to outsiders until 2019. in 2018, angela reported separate net income of $150,000 while corby's net income was $90,000 after excess amortizations. what is the noncontrolling interest in the 2018 income of the subsidiary