Angela, Inc., holds a 90 percent interest in Corby Company. During 2012, Corby sold inventory costing $77,000 to Angela for $110,000. Of this inventory, $40,000 worth was not sold to outsiders until 2013. During 2013, 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 2014. In 2013, Angela reported net income of $150,000 while Corby earned $90,000 after excess amortizations.

What is the noncontrolling interest in the 2013 income of the subsidiary?

a. $8,000.

b. $8,200.

c. $9,000.

d. $9,800.