Alpha Corporation Owns 100% of Beta Company, and Beta Owns

Multiple Choice

Alpha Corporation owns 100% of Beta Company, and Beta owns 80% of Gamma, Inc., all of which are domestic corporations. There were no excess allocation values at the date of acquisition of the subsidiaries. Information for the three companies for the year ending December 31, 2021 follows: What is the net income attributable to the noncontrolling interest in Gamma for 2021?

A) $0.
B) $9,600.
C) $10,000.
D) $19,200.
E) $20,000.