Use the Following Information to Answer the Question(s)below

Use the following information to answer the question(s) below.
Bower Corporation purchased a 70% interest in Stage Corporation on June 1,2010 at a purchase price of $350,000.On June 1,2010,the book values of Stage's assets and liabilities were equal to fair values.On June 1,2010,Stage's stockholders' equity consisted of $290,000 of Common Stock and $210,000 of Retained Earnings.All cost-book differentials were attributed to goodwill.
During 2010,Stage earned $120,000 of net income,earned uniformly throughout the year and paid $6,000 of dividends on March 1 and another $6,000 on September 1.
-Noncontrolling interest share for 2010 is

A) $21,000.
B) $32,400.
C) $36,000.
D) $50,000.