At the end of the year, 40% of the goods were still in Lyle's inventory. Roberts reported net income was $300,000. Assuming there are no excess amortizations associated with the consolidation, and no other intra-entity asset transfers, Robert's net income attributable to the noncontrolling interest is:.

$90,000

Explanation:

The non controlling interest is the amount of ownership position in a subsidiary which is not owned by the parent. In the given scenario Lyle's had an inventory of 40% goods in transit. The Roberts reported a profit of $300,000. The non controlling percentage in Lyle's is 30%. The net income that will be reported to Lyle's will be 30% of $300,000 less any profit on goods in transit.

you have to put the parentheses like this:

in fact, you have to perform the operation inside parentheses first, and then proceed in order: