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Mickelson Company acquired an 80% interestin Footjoy on January 1 Year 1 for $1,200,000 The book value of Foot oy's identifiable net assets at that date was $900,o00. One depreciable asset (1o-year life) had a fair value that exceeded its book value by $100,000. Footjoy reported $60,o0o of net income in Year 1 and paid $40,000 in dividends. What is the noncontrolling interest in net income for Year 1? a. $10,000 b. $0 C. $14,000 d. $12,000