Pablo Corporation Acquired 60% of Abagia Corporation on January 1,2013,at

Multiple Choice

Pablo Corporation acquired 60% of Abagia Corporation on January 1,2013,at a cost of $20,000 in excess of book value.Also,on July 1,2013,Pablo acquired 60% of Babin Corporation at book value.On January 1,2014,Abagia acquired a 20% interest in Babin at a cost of $10,000 in excess of book value.The excess purchase costs paid by Pablo and Abagia were attributed to goodwill.
On July 1,2014,Pablo sold land with a book value of $20,000 to Abagia for $40,000.The $20,000 unrealized gain is included in Pablo's separate income.Separate net incomes for the affiliated companies (excluding investment income) for 2014 are:
Controlling interest share of consolidated net income for 2014 is

A) $304,000.
B) $324,000.
C) $344,000.
D) $364,000.