AA Limited has an ownership interest of 80% in a subsidiary BB Limited. BB owns 60% of CC Limited. Since acquisition date the retained earnings of CC Limited have increased from $100 000 to $250 000. The direct non-controlling interest in the retained earnings of CC is:

Select one:

a.$0.

b.$120 000.

c.$12 000.

d.$60 000.

e.$100 000.