During 2018, Leeds (Subsidiary) sold inventory to Bristol (Parent 80%) at a total selling price of $400,000 and cost of $300,000. At end of 2019, 30% of the transferred goods were not sold yet to outside party. Total amortization expenses for 2018 was $20,000 and Leeds's reported net income of $500,000. What was the net income attributable to non-controlling interest of Leeds company 2018? A $100,000 CB $96,000. CC $94,000 OD $90,000