AA Limited has an ownership interest of 70% in a subsidiary BB Limited. BB Limited owns 80% of CC Limited. At acquisition date the retained earnings of CC Limited were $100 000. At consolidation date, the retained earnings of CC Limited were $280 000. The indirect non-controlling interest in the retained earnings of CC Limited is:

Select one:

a.$36 000

b.$108 000

c.$43 200

d.$56 000

e.$0