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

A Parent company owns 70 percent of its Subsidiary. During 2019, the Parent company reports net income (by itself, without any investment income from its Subsidiary) of $1,275,000 and the subsidiary reports net income of $595,000. The Subsidiary had a bond payable outstanding on January 1, 2019, with a carrying value equal to $935,000.

The face amount of this bond is $850,000. The Parent acquired the bond on January 1, 2019 for $960,500. during 2019, the Parent reported interest income (related to the bond) of $93,500 while the Subsidiary reported interest expense (related to the bond) of $88,400. What is consolidated net income attributable to the noncontrolling interest for the year ended December 31, 2019?

A)$178,500

B)$170,850

C)$205,020

D)$150,450