Delta corporation owns 90 percent of sigma company, and sigma owns 90 percent of pi, inc., all of which are domestic corporations. there are no excess amortizations associated with any of the acquisitions. information for the three companies for the year ending december 31, 2018 follows:

delta sigma pi
separate company net income $ 600,000 $ 400,000 $ 200,000
intra-entity gross profits on transfers of inventory which remain with the buyer at the reporting date and are included in operating income above 24,000 0 8,000
what is the total net income attributable to the noncontrolling interest for 2018?