Rojas Co Owned 7,000 Shares (70%) of the Outstanding 10%, $100

Multiple Choice

Rojas Co. owned 7,000 shares (70%) of the outstanding 10%, $100 par preferred stock and 60% of the outstanding common stock of Brett Co. When Brett reported net income of $780,000, what was the non-controlling interest in the subsidiary's income?

A) $234,000.
B) $273,000.
C) $302,000.
D) $312,000.
E) $284,000.