A$.$ $$36,300$ B$.$ $$39,360$ C$.$$$35,832$ D$.$ $$35,040$

Required information

SB Portland Inc. $($Portland$)$ owns...

Portland Inc. $($Portland$)$ owns $80\%$ of Seattle Inc. $($Seattle$)$ and uses the cost method to account for its investment. The $2023$ income statements of both companies are shown below.

$\backslash$table$[[,$Portland,Seattle$],[$Gross profit,$$100,{000}_{?},$$$$0,{000}_{?}$