ngela, Inc., holds a 90 percent interest in Corby Company. During 2020, Corby sold inventory costing $126,750 to Angela for $169,000. Of this inventory, $44,200 worth was not sold to outsiders until 2021. During 2021, Corby sold inventory costing $117,000 to Angela for $180,000. A total of $51,000 of this inventory was not sold to outsiders until 2022. In 2021, Angela reported separate net income of $215,000 while Corby's net income was $106,500 after excess amortizations. What is the noncontrolling interest in the 2021 income of the subsidiary