On January 1, 2020, Portal Corporation acquired 90% of Squaredeal Company's voting stock for $62,000 in cash and stock. The noncontrolling interest in Squaredeal had a fair value of $5,000. The entire excess of fair value over book value was attributable to goodwill, which is not impaired in 2020. It is now December 31, 2020, and Squaredeal's trial balance is as follows:

Squaredeal's trial balance, December 31, 2020	Dr (Cr)
Current assets	$ 3,000
Plant assets, net	97,000
Liabilities	(59,000)
Capital stock	(12,700)
Retained earnings, beginning	(25,300)
Dividends	1,000
Sales revenue	(280,000)
Cost of sales and operating expenses	276,000
Total	$ 0

Portal uses the complete equity method to report its investment in Squaredeal on its own books. On the 2020 consolidation working paper, eliminating entry (N) recognizes noncontrolling interest in net income of:

Select one:

A. $400

B. $300

C. $0

D. $325

This is the entire question. Dont answer it if you arent smart enough to figure it out man.