On January $1,$ Year $6,$ AB Inc. purchased $80$ percent of the common shares of CD Corp. for $$1,400,000.$ On the date of acquisition, CD$$s shareholders$$ equity was as follows:

Common shares $$600,000$

Retained earnings $$608,000$

Any acquisition differential was allocated to goodwill. During Year $6,$ CD earned a net income of $$400,000$ and paid dividends of $$300,000.$ On December $31,$ Year $6,$ a goodwill impairment loss of $$30,000$ was recorded.

What is consolidated net income attributable to the non$-$controlling interest on the consolidated income statement for the year ended December $31,$ Year $6?$

Multiple Choice:

a$)$ $$80,000$

b$)$ $$60,000$

c$)$ $$74,000$

d$)$ $$20,000$