18. Paw, Inc. owns 75% of Saw Company, purchased several years ago at book value. On July 1, 2017, Saw sell to Paw a used computer at a loss of P12,000. The computer has a 5-year life from the date of the intercompany sale, straight-line depreciation will be used, and it has no salvage value. In year 2017, Saw had net income of P100,000 and paid dividends of P60,000. The NCI in net income of subsidiary for 2017 is a. P21,700 C. P27,700 b. P22,300 d. P28,300