Collapse Question 3 Not yet On January 2020, P Corp purchased 80% of Scorp's $10 par common stock for $900,000. On this date, the carrying amount of S's not assets was $1,000,000. The fair values of S's identifiable assets and abilities were the same as their carrying amounts except for plant assets (net), which were $200,000 in excess of the carrying amount. Excess attributable to plant assets is amortired over 10 years. For the year ended December 31, 2020, S had net income of $189,000 and declared cash didends of $90,000. In the consolidation process, the noncontrolling share in the income distribution schedule of Corp. (le, income distributable to NC) should be Select . . 45.000 D. 30,000 e c. 15,000 d. 26,000