A Ltd acquired a 90% shareholding interest in B Ltd in 20x1. B Ltd acquired a 70% shareholding interest in C Ltd in 20x2. For the year ended 31 December 20x8, A Ltd, B Ltd and C Ltd each reported "Profit after tax" of $100,000. The "Profit attributable to non-controlling interest" to be reported in A Ltd's consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 20x8 should be: O $153,000. $90,000. $40,000. None of the listed choices. $47,000.