Bee Co. acquired 80% of the voting common stock of Cee Corp. on January 1, 2022. During 2022, Cee had revenues of $2,700,000 and expenses of $2,100,000. The amortization of fair value allocations totaled $65,000 in 2022. Not including its investment in Cee, Bee Co. had its own revenues of $4,800,000 and expenses of $3,600,000 for the year 2022. The noncontrolling interest's share of the earnings of Cee Corp. for 2022 is calculated to be $120,000 $0. $240.000 $133.000 $107.000