Mire Company acquired a 70% interest in the Tyre Company in 2013. For the years ended December 31, 2014 and 2015.Tyre reported net income of $80,000 and $90,000 respectively. During 2014, Tyre sold merchandise to Mire for $10,000 at the profit of $2,000. The merchandise was later resold by Mire to outsiders for $15,000 during 2015. For consolidation purposes,

what is the minority interest's share of Tyre's net income for 2014 and 2015, respectively?

A. $23,400 and $27,600 B. $24,000 AND $27,000

C.$24,600 and $26,400 D. $26,000 and $25,000