During 2019, Bristol (Parent 80%) sold inventory to Leeds (Subsidiary) at a total selling price of $1,000,000 and gross profit 20%. At end of 2019, 10% of the transferred goods were not sold yet to outside party. Total amortization expenses for 2019 was $40,000 and Leeds's reported net income of $300,000 What was the net income attributable to non-controlling interest of Leeds company 2019? OA $52,000. OB $48,000. , $60,000 D$56,000