Multiple Choice Question

Sharp Electronics Corporation owns $70\%$ of Smart Technologies Corporation's common stock. During $20$X$3,$ Sharp sold land to Smart at a profit of $$50,000.$ At the $20$X$3$ fiscal year$-$end, Sharp reported operating income of $$400,000,$ excluding any investment income from or transactions with Smart. Smart reported net income of $$270,000.$ Income assigned to the noncontrolling interest is Blank$\_\_\_\_\_\_.$

Multiple choice question.

$$189,000$

$$270,000$

$$108,000$

$$81,000$