P Company owns an 80% interest in S Company. During 2017, S sells merchandise to P for $150,000 at a profit of $30,000. On December 31, 2017, 50% of this merchandise is included in P's inventory. Income statements for P and S are summarized below: 
Controlling interest in consolidated net income for 2017 is:
Definitions:
Violent Ideation
The process of thinking about, planning, or fantasizing about violence, not necessarily resulting in actual violence.
British Columbia
A province located on the west coast of Canada, known for its natural beauty and diverse geography.
Legal Counsel
Professional advice regarding legal matters provided by a qualified individual, such as a lawyer or attorney, usually to ensure compliance with the law or represent in legal matters.
Psychiatric Patients
Individuals diagnosed with mental health disorders who are under the care of healthcare professionals.
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