Akron, Inc. owns 80%  of the capital stock of Benson Company and 60%  of the capital stock of Cashin, Inc. Benson Company owns 35%  of the capital stock of Cashin, Inc. Cashin, Inc., in turn, owns 25% of the capital stock of Akron, Inc.

Net income before adjusting for interests in intercompany net income for each corporation follows:

Akron, Inc.	A(0) = 180,000
Benson Co.	B(0) = 130,000
Cashin, Inc.	C(0) = 320,000

Ignore all income tax considerations.

A(e) = Akron's consolidated net income; that is, its net income plus its share of the consolidated net income of Benson and Cashin

B(e) = Benson's consolidated net income; that is, its net income plus its share of the consolidated net income of Cashin

C(e) = Cashin's consolidated net income; that is, its net income plus its share of the consolidated net income of Akron

Suppose a parent company (or parent companies) owns less than 100%  but more than 50%  of a subsidiary company. Then, the part of the consolidated net income that doesn't belong to the parent companies is called the subsidiary's company minority interest.

Benson's minority interest in consolidated net income is:

A) 61,090

B) 45,500

C) 109,907

D) 26,000