Pabari Corporation Owns an 80% Interest in Alders Corporation and Alders

Multiple Choice

Pabari Corporation owns an 80% interest in Alders Corporation and Alders owns a 60% interest in Babao Corporation.Both interests were acquired at a cost equal to book value equal to fair value.During 2013,Alders sells land to Babao at a profit of $12,000.Babao still holds the land at December 31,2013 Net income(loss) of the three companies (excluding investment income) for 2013 are:
Controlling interest share of consolidated net income and noncontrolling interest share,respectively,for 2013 are

A) $211,200 and ($1,200) .
B) $211,200 and ($3,600) .
C) $213,600 and ($1,200) .
D) $213,600 and ($3,600) .