Denber Co Acquired 60% of the Common Stock of Kailey Corp

Multiple Choice

Denber Co. acquired 60% of the common stock of Kailey Corp. on September 1, 2014. For 2014, Kailey reported revenues of $810,000 and expenses of $630,000, all reflected evenly throughout the year. The annual amount of amortization related to this acquisition was $15,000.
In consolidation, the total amount of expenses related to Kailey, and to Denber's acquisition of Kailey, for 2014 is determined to be

A) $153,750.
B) $161,250.
C) $205,000.
D) $210,000.
E) $215,000.