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?