Dion Ltd acquired a 60% ownership interest in Sean Ltd on 30 June 2021. On the same day, Sean Ltd acquired a 70% ownership interest in Jayden Ltd. The following inter-entity transactions have taken place between the entities in the group during the years ended 30 June 2022 and 30 June 2023. i. On 1 July 2021 Sean sold an item of plant to Jayden for a profit of $40 000. The remaining useful life of the plant at the date of transfer was 4 years. ii. On 1 September 2021, Jayden paid a dividend of $50 000 from profits earned since 30 June 2021. iii. Dion lent $60 000 to Sean on 1 January 2022. Interest charged on the loan for the year ended 30 June 2022 was $4000 and for the year ended 30 June 2023 was $8 000. iv. On 31 May 2022 Dion sold inventories to Jayden for $30 000. Profit earned on the sale was $4 000. Jayden sold the inventories to external parties on 1 August 2022. Details of profits earned by entities within the group for the years ended 30 June 2022 and 30 June 2023 are: 30 June 2022 30 June 2023 Dion Sean Jayden 200 000 250 000 170 000 140 000 40 000 70 000 The tax rate is 30%. The NCI share of profit in Jayden for the year ended 30 June 2023 is: a. $40 600. Ob. $23 200. c. $28 000.