On 1/1/2020, P acquired 80% of S. The implied value is 200000 JD and book value of equity is 120000 JD. The following table shows differences between FV and BV Difference between FV &, BV Inventory 20000 40000 Equipment (remaining life 5 years) Company P net income is 50000 JD and Company S net income is 40000 JD Compute NCI in income. Select one 0 a 2400 O b. 2800 O c. 3200 O d. 3600