Buster Ltd owns 85 per cent of the issued capital of Rhymes Ltd. During the period ended 30 June 2016 the operating profit of Rhymes Ltd was $680 000. Buster Ltd bought goods for $540 000 from Rhymes. The goods cost Rhymes $400 000 and at the end of the period none of this inventory was still on hand. Rhymes paid Buster a management fee of $100 000 during the period. Goodwill on consolidation was impaired by $30 000. Rhymes paid a dividend of $40 000 at the end of the period. What is the non-controlling interest in the operating profit of Rhymes Ltd? OA $87 000 B.$112 500 OC. $102 000 OD. $101 969