Bauerly co. owned 70% of the voting common stock of devin co.  during 2017, devin made frequent sales of inventory to bauerly. there was deferred intra-entity gross profit of $40,000 in the beginning inventory and $25,000 of   intra-entity gross profit at the end of the year. devin reported net income of $137,000 for 2017. bauerly decided to use the equity method to account for the investment.  assuming there are no excess amortizations associated with the consolidation, and no other intra-entity asset transfers, what is the net income attributable to the noncontrolling interest for 2017?