Alpha Corporation Owns 100 Percent of Beta Company, and Beta

Multiple Choice

Alpha Corporation owns 100 percent of Beta Company, and Beta owns 80 percent of Gamma, Inc. all of which are domestic corporations. Information for the three companies for the year ending December 31, 2013 follows: What is the total non-controlling interest in the subsidiaries' income for 2013?

A) $0.
B) $9,600.
C) $10,000.
D) $19,200.
E) $20,000.