10 points Save Answer S Company, a 70%-owned subsidiary of P Company, reported net income of $230,000 and paid dividends totaling $90,000 during Year 3. Year 3 amortization of differences between current fair values and carrying amounts of S's identifiable net assets at the date of the business combination was $45,000. The noncontrolling interest in net income of S Company for Year 3 was OA. $58,500. OB. $42,000. OC. $55,500. OD. $13,500.