Akers Co Owned 8,000 Shares (80%) of the Outstanding 8%, $100

Multiple Choice

Akers Co. owned 8,000 shares (80%) of the outstanding 8%, $100 par, preferred stock and 70% of the outstanding common stock of Brickman Co. Assuming there are no excess amortizations or intra-entity transactions, and Brickman reports net income of $810,000, what is the noncontrolling interest in the subsidiary's income?

A) $146,000.
B) $156,000.
C) $170,000.
D) $219,000.
E) $235,000.