2. P Co. owns 80% of the voting common stock of S Co. During 2023 , Pie had revenues of $5,000,000 and expenses of $3,000,000. Slice had revenues of $2,000,000 and expenses of $1,000,000. The amortization of excess cost allocations totaled $100,000 in 2023 . The non-controlling interest's share of Slice's carnings (i.e., NCI in Net Income of Subsidiary) for 2023 is A. $580,000. B. $380,000. C. $180,000. D. $126,000