6. Shin Corporation sold equipment with a four-year remaining useful life and a book value of $36,000 to its parent company, Fajar Corporation, which owned 90 percent in Shin Corporation, for $40,000 on January 1, 2014. If Shin reports net income of $500,000 in 2016, what is the amount of noncontrolling interest share at December 31, 2016?

a $50,000 b $51,000 c $50,100 d None of the above