51) Anderson Company, a 90% owned subsidiary of Philbin Corporation, transfers inventory to Philbin at a 25% gross profit rate. The following data are available pertaining specifically to Philbin's intra-entity purchases from Anderson. Anderson was acquired on Assume the equity method is used. The following data are available pertaining to Anderson's income and dividends. Assuming there are no excess amortizations associated with the consolidation, and no other intraentity asset transfers, compute the net income attributable to the noncontrolling interest of Anderson for 2021 . A) $8,500. B) $8,570. (C) $8,430. D) $8,400. E) $7,580