$14,400 is not the right answer

Check my work Package Corporation acquired 90 percent ownership of Sack Grain Company on January 1, 20X4, for $121,500 when the fair value of Sack's net assets was $20,000 higher than its $115,000 book value, The increase in value was attributed to amortizable assets with a remaining life of 10 years. At that date, the fair value of the noncontrolling interest was equal to $13,500 During 20X4, Sack sold land to Package at a $7,000 profit. Sack Grain reported net income of $25,000 and paid dividends of $4,600 in 20X4. Package reported income, exclusive of its income from Sack Grain, of $36,000 and paid dividends of $15,500 in 20X4. Required: Compute the amount of income assigned to the controlling interest in the consolidated income statement for 20X4. a. $ 14,400 Controlling interest