Assume that Parker acquires 70% percent of Strong Company. Further, assume that $30,000 of annual excess fair-value amortization (depreciation) results from increasing Strong's acquisition-date book values to fair values. If Strong reports revenues of $280,000 and expenses of $200,000 based on its internal books values, then the NONCONTROLLING INTEREST share of Strong's income can be computed as follows:

		a. $280,000 less $200,000 * 30% or $16,000
		b. $280,000 - $200,000 * 80% or $64,000
		c. $280,000 - $200,000 - $30,000 * 30% or $15,000
		d. $280,000 - $200,000 - $30,000 * 20% or $10,000