an January 1, 2016, North Corporation purchased a delivery truck with an expected useful life of five years,

and a salvage value of $8,000. On January 1, 2018, North sold the truck to South Corporation.

South assumed the same salvage value and remaining life of three years used by North. Straight-line depreciation is used by both companies. On January 1, 2018, North recorded the following journal entry:

DebitCredit

Cash50,000

Accumulateddepreciation18,000

Truck53,000

Gain on Sale ofTruck15,000

South holds 80% of North. North reported net income of $75,000 in 2018 and South's separate net income

(excludes interest in North) for 2018 was $110,000.

The noncontrolling interest share for 2018 was

A) $18,000.B)$22,000.

C)$13,000.D) $27,000.

A.$18,000

B.$22,000

C.$13,000