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

Use the following information to answer the question(s) below..
Pelga Company routinely receives goods from its 80%-owned subsidiary,Swede Corporation.In 2011,Swede sold merchandise that cost $80,000 to Pelga for $100,000.Half of this merchandise remained in Pelga's December 31,2011 inventory.This inventory was sold in 2012.During 2012,Swede sold merchandise that cost $160,000 to Pelga for $200,000.$62,500 of the 2012 merchandise inventory remained in Pelga's December 31,2012 inventory.Selected income statement information for the two affiliates for the year 2012 was as follows:

-Shalles Corporation,a 80%-owned subsidiary of Pani Corporation,sold inventory items to its parent at a $48,000 profit in 2012.Pani resold one-third of this inventory to outside entities.Shalles reported net income of $200,000 for 2012.Noncontrolling interest share of consolidated net income that will appear in the income statement for 2012 is

A) $30,400.
B) $32,000.
C) $33,600.
D) $40,000.