Effect on consolidated net income attributable to noncontrolling interest of affiliates debt acquired from non-affiliate

A Parent Company owns 70 percent of its Subsidiary. During 2022, the Parent company reports net income (by itself, without any investment income from its Subsidiary) of $975,000 and the subsidiary reports net income of $455,000 The Subsidiary had a bond payable outstanding on January 1 2022, with a carrying value equal to $715,000 The face amount of this bond is $650,000 The Parent acquired the bond on January 1, 2022, for $734,500 During 2022, the Parent reported interest income (related to the bond) of $71,500 while the Subsidiary reported interest expense (related to the bond) of $67,600.

What is consolidated net income attributable to the noncontrolling interest for the year ended December 31, 2022?

Select one:

a. $136,500

b. $156,780

c. $130,650

d. $115,050