Can company purchased in $\frac{1}{1}\frac{?}{202360}\%$ of SAN outstanding shares by issuing $500,000$ shares at par value $5$$$,$ and was traded at the market $8$$$.$ In $\frac{31}{12}\frac{?}{2023}$ SAN company sold equipment with book value $300,000$ and accumulated depreciation $200,000$ and five years useful life to CAN for $120,000,$ i San disclose $230,000$ as net income in $\frac{31}{12}\frac{?}{2024},$ noncotrolling interest share in $31/12/2023$:

A$.85,600$

B$.92000$

C$.84,000$

D$.72000$