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LaFevor Co . acquired 7 5 % of the common stock of Dean Corp. on September 1 , 2 0 2 3 . For 2

LaFevor Co. acquired 75% of the common stock of Dean Corp. on September 1,2023. For 2023, Dean reported revenues of $960,000 and expenses of $780,000, all reflected evenly throughout the year. The annual amount of amortization related to this acquisition was $30,000. LaFevor's fiscal year ends every December 31. What is the amount of the noncontrolling interest's share of Dean's income for 2023?
a. $15,000.
b. $30,000.
c. $18,000.
d. $12,500.
e. $45,000.
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