P company owns 90% of S company. During 2019, S company sold equipment (remaining life 3 years) to P company for 60000 JD and recorded a gain of 10000 JD. On 1/1/2020, NCI balance is 124000, and during the year 2020, S company net income is 100000 JD and did not report dividends. Compute NCI balance on 31/12/2020. (Note: original depreciation is 15000 JD before sale of equipment). Select one: a. 130000 b. 132000 C. 134000 d. 136000