44. Prisha and Ryia Corporations have filed consolidated tax returns for several calendar years. At the close of business on September 30, Prisha Corporation sells all of the Riya Corporation stock. What portion of Prisha's and Riya's income for the current year will be included in the consolidated return, assuming its income is earned evenly throughout the year and all months have 30 days?

A)

Prisha	Riya
100%	100%

B)

Prisha	Riya
75%	100%

C)

Prisha	Riya
100%	75%

D) none of the above