Delta Corporation owns 90% of Sigma Company, and Sigma owns 90% of Pi, Inc., all of which are domestic corporations. There are no excess amortizations associated with any of the acquisitions. Information for the three companies for the year ending December 31, 2021 follows:

	Delta			Sigma			Pi
Separate company net income	$	600,000		$	400,000		$	200,000
Intra-entity gross profits on transfers of inventory which remain with the buyer at the reporting date and are included in operating income above	$	24,000			0		$	8,000

What is the net income attributable to the noncontrolling interest in Sigma for 2021?

a. 55,240

b. 57,280

c. 56,420

d. 59,420

e. 60,000