Femur Co Acquired 70% of the Voting Common Stock of Harbor

Multiple Choice

Femur Co. acquired 70% of the voting common stock of Harbor Corp. on January 1, 2014. During 2014, Harbor had revenues of $2,500,000 and expenses of $2,000,000. The amortization of excess cost allocations totaled $60,000 in 2014.
The non-controlling interest's share of the earnings of Harbor Corp. is calculated to be

A) $132,000.
B) $150,000.
C) $168,000.
D) $160,000.
E) $0.