Denber Co. acquired 60% of the common stock of Kailey Corp. on September 1, 2014. For 2014, Kailey reported revenues of $810,000 and expenses of $630,000, all reflected evenly throughout the year. The annual amount of amortization related to this acquisition was $15,000.

What is the amount of net income to the controlling interest for 2014?

A. $31,000

B. $33,000

C. $60,000

D. $39,000

E. $55,000