Delta Corporation Owns 90% of Sigma Company, and Sigma Owns

Multiple Choice

Delta Corporation owns 90% of Sigma Company, and Sigma owns 90% of Pi, Inc., all of which are domestic corporations. There are no excess amortizations associated with any of the acquisitions. Information for the three companies for the year ending December 31, 2021 follows: What is the net income attributable to the noncontrolling interest in Pi for 2021?

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