LaFevor Co. acquired 70% of the common stock of Dean Corp. on September 1, 2022. For 2022, Dean reported revenues of $960,000 and expenses of $750,000, 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 Deans income for the fiscal/financial year ended December 31, 2022?

a.

$30,000.

b.

$15,000.

c.

$45,000.

d.

$12,500.

e.

$18,000.