1. X-Beams Inc. owned 70% of the voting common stock of Kent Corp. During 2009, Kent made several sales of inventory to X-Beams. The total selling price was $180,000 and the cost was $100,000. At the end of the year, 20% of the goods were still in X-Beams inventory. Kents reported net income was $300,000. What was the non-controlling interest in Kents net income? a. $90,000 b. $85,200 c. $54,000 d. $94,800 e. $86,640