Denber Co Acquired 60% of the Common Stock of Kailey Corp

Multiple Choice

Denber Co. acquired 60% of the common stock of Kailey Corp. on September 1, 2014. For 2014, Kailey reported revenues of $810,000 and expenses of $630,000, all reflected evenly throughout the year. The annual amount of amortization related to this acquisition was $15,000.
What is the amount of the non-controlling interest's share of Kailey's income for 2014?

A) $22,000.
B) $24,000.
C) $48,000.
D) $66,000.
E) $72,000.