A owned a 90% interest in B co. B frequently made sales of inventory to A. The sales which include a markup over cost of 25%, were $420,000 in 2010 and $500,000 in 2011. At the end of the yr. A still owned 30% of the goods. NI for B was $192,000 during 2011. What is the noncontrolling shard of B NI for 2011?