Maple Corporation and Its Subsidiary Reported Consolidated Net Income of $380,000

Multiple Choice

Maple Corporation and its subsidiary reported consolidated net income of $380,000 for the year ended December 31,20X5.Maple owns 75% of the common shares of its subsidiary,acquired at book value.Noncontrolling interest was assigned income of $25,000 in the consolidated income statement for 20X5.What is the amount of separate operating income reported by Maple for the year?

A) $95,000
B) $100,000
C) $280,000
D) $285,000