The Following Information Pertains to the Shareholdings of an Affiliated

Multiple Choice

The following information pertains to the shareholdings of an affiliated group of companies. The respective ownership interest of each company is outlined below. All intercompany investments are accounted for using the equity method. The Net Incomes for these companies for the year ended December 31, 2012 were as follows: Unrealized intercompany profits (pre-tax) earned by the various companies for the year ended December 31, 2012 are shown below: All companies are subject to a 25% tax rate. How much is the non-controlling interest in A Inc.'s Consolidated Net Income for 2012?

A) Nil.
B) $382,500.
C) $373,875.
D) $400,000.