LaFevor Co

Multiple Choice

LaFevor Co. acquired 70% of the common stock of Dean Corp. on August 1, 2022. For 2022, Dean reported revenues of $960,000 and expenses of $780,000, all reflected evenly throughout the year. The annual amount of amortization related to this acquisition was $21,000.What is the amount of Dean's net income attributable to the controlling interest for 2022?

A) $19,875.
B) $46,375.
C) $66,250.
D) $111,300.
E) $126,000.