Pint Corporation Holds 70 Percent of Size Company's Voting Common

Multiple Choice

Pint Corporation holds 70 percent of Size Company's voting common stock.On January 1,20X3,Size paid $500,000 to acquire a building with a 10-year expected economic life.Size uses straight-line depreciation for all depreciable assets.On December 31,20X8,Pint purchased the building from Size for $180,000.Pint reported income,excluding investment income from Size,of $140,000 and $162,000 for 20X8 and 20X9,respectively.Size reported net income of $30,000 and $45,000 for 20X8 and 20X9,respectively.
-Based on the preceding information,the amount of income assigned to the controlling shareholders in the consolidated income statement for 20X9 will be:

A) $207,000.
B) $202,000.
C) $212,000.
D) $190,000.