In year 1, Golden Co. acquired 80% of Silver Co.'s outstanding common shares. During next year, Silver had net income of $60,000. In addition, Golden Co. sold goods to Silver Co. for $15,000. At that time, Golden's book value of the goods is $11,000. At the end of year 2, Silver Co. still held the goods without selling to outsiders. For consolidation purposes, what is the non-controlling interest's share of Silver's net income for year 2?

A. $11,200 B. $12,000 C. $12,800 D. $16,000