Denber Co. acquired 60% of the common stock of Kailey Corp. on September 1, 2010. For 2010, 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 effect of including Kailey in consolidated net income for 2010?

A.	$31,000.
B.	$33,000.
C.	$55,000.
D.	$60,000.
E.	$39,000.