For $2014,$ Pedestal Company had income of P$300,000$ from its own operations and paid dividends of P$150,000.$ On the other hand, Starlet Company reported a net income of $P100,000$ and paid dividends of P$40,000.$ All assets and liabilities of Starlet Companyy have book values approximately equal to their respective market values.

Pedestal Company elects to measure non$-$controlling interest at its proportionate share of the identifiable net assets. Impairment loss on goodwill for $2014$ is P$4,000.$

The amount of net income attributable to Pedestal Company for $2014$ is

a$.P300,000$

c$.,P380,000$

b$.,P376,000$

d$.P400,000$