Alpha Co purchased $70\%$ of the equity share capital of Beta Co on $1$stApril $2023.$ The profit after tax of Beta for the vear ended $31$ December$2023$ was $80$ million. After acquisition, Alpha sold goods to Beta for $3$ million at $20\%$ profit margin. At the year$-$end, $50\%$ of these goods were left in the inventory of Beta.What is non$-$controlling interest share of the after$-$tax profit of Alpha Group for the year ended $31$ December $2023?(1$ mark$)*23\mathrm{.}4$ million$*23\mathrm{.}7$ million$*24$ million$*23\mathrm{.}750$ million