30-On January 1, 2019, R Co acquired 75% of F Co common stock for $344,000 in cash,At the acquisition date the book values and fair values of F assets and

liabilities were equal.and the fair value of the noncontrolling interest was equal to 25% of the total book value of F,The stockholders' equity accounts of the two companies at the acquisition date are:

R F

common stock(5@par 500,000 200,000

additional paid in capital 300,000 80,000

retained earning 350,000 150,000

Noncontrolling interest was assigned income of $11,000 in consolidated income statement for 2019

Based on the preceding information, what will be the amount of net income reported by F Co in 2019?

Select one:

a. 66,000

b. 55,000

c. 36,000

d. 44,000