Assume on January $1,2018,$ a parent company acquired a $75\%$ interest in a subsidiary's voting common stock. On the date of acquisition, the fair

value of the subsidiary's net assets equaled their reported book values. On January $1,2020,$ the subsidiary purchased a building for $$518,400$ The

building has a useful life of $8$ years and is depreciated on a straight$-$line basis with no salvage value. On January $1,2022,$ the subsidiary sold the

building to the parent for $$432,000$ The parent estimated that the building had a six$-$year remaining useful life and no salvage value. The parent also

uses the straight$-$line method of amortization. For the year ending December $31,2022,$ the parent's "stand$-$alone" income $($i$.$e$.,$ net income before

recording any adjustments related to preconsolidation investment accounting$)$ is $$540,000.$ The subsidiary's recorded net income is $$108,000.$

Based on this information, determine the balance for Consolidated income attributable to noncontrolling interest:

Select one:

a$.$ $$18,000$

b$.$ $$28,800$

C$.$ $$16,200$

d$.$ $$27,000$