A Ltd acquires 90% of the shares of B Ltd on 1 August 20x8. B Ltd reported "Profit after tax" of $120,000 in its individual statement of profit or loss and other comprehensive income for the year ended 31 December 20x8. Assume that B Ltd's revenues and expenses accrue evenly throughout the year. The amount of "Profit attributable to non-controlling interest" in A Ltd's consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 20x8 should be: O $12,000. $4,000. $7,000. None of the listed choices. O $5,000.