On January 1, 2018, Paulson Corporation purchased 85% of the outstanding common stock of Sun Company, which became a subsidiary of Paulson. No goodwill was reported on this acquisition. Differences between book value and fair value of the net identifiable assets of Sun Company on January 1, 2018, were limited to the following:

	Book Value	Fair Value
Inventories (FIFO)	$19,000	$18,500
Building (Net) [Remaining Life: 5 Years;Straight-Line Depreciation; No Salvage Value]	$45,000	$40,000

Suns cost of goods sold was $38,000 in 2018. Sun reported an income of 20,000 in 2019. The noncontrolling interest in net income for the year ended December 31, 2019 (second year after business combination) was...

a. $3,075

b. $2,925

c. $3,150

d. $2,850