13. London Co, acquired 70% of the common stock of Paris Corp. on April 1, 2022. For 2022, Paris reported revenues of $960,000 and expenses of $780,000, all reflected evenly throughout the year. The annual amount of amortization related to this acquisition was $21,000. What is the amount of Paris's net income attributable to the controlling interest for 2022? 1. $19,875 2. $46,375 3.$66,250 4.574,200, 5.$126,000 1. $74,200 2. $46,375 3. $126,000