Problem $5-8($Algo$)($LO $5-3,5-4,5-5)$

Angela, Incorporated, holds a $90$ percent interest in Corby Company. During $2023,$ Corby sold inventory costing $$128,100$ to Angela for $$183,000.$ Of this inventory, $$54,000$ worth was not sold to outsiders until $2024.$ During $2024,$ Corby sold inventory costing $$81,000$ to Angela for $$135,000.$ A total of $$53,000$ of this inventory was not sold to outsiders until $2025.$ In $2024,$ Angela reported separate net income of $$211,000$ while Corby's net income was $$115,500$ after excess amortizations. What is the noncontrolling interest in the $2024$ income of the subsidiary?

Multiple Choice

$$11,550$

$$11,580$

$$11,050$

$$11,450$