Use the Following Information to Answer the Question(s) Below

Multiple Choice

Use the following information to answer the question(s) below.

Paint Corporation owns 82% of Achille Corporation and Achille Corporation owns 80% of Badrack Corporation. For the current year, the separate net incomes (excluding investment income) of Paint, Achille, and Badrack are $120,000, $100,000, and $50,000, respectively. The cost of each investment was equal to the book value of the investment, which was also equal to the fair value.

-Noncontrolling interest share for Badrack is

A) $9,000.
B) $10,000.
C) $20,000.
D) $40,000.