Answer

Femur Co acquired 75% of the voting common stock of Harbor Corp. on January 1 2020. During 2020, Harbor had revenues of 52.400.000 and expenses of $2,100,000 The amortization of excess cost allocations totaled 530,000 in 2020. The non-controlling interests share of the earnings of Harbor Corp is calculated to be A SO B. $67,500 C.582.500 D. $90,000 E $75,000