Fundamentals of Advanced Accounting 5th Edition by Joe Ben Hoyle,Thomas Schaefer,Timothy Doupnik

Exercise 4

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.