P Ltd acquired $80\%$ of the $10,000,000$ issued ordinary share capital of S Ltd $($a subsidiary$)$ when the retained earnings of S Ltd amounted to $1,000,000$ several years ago. At the beginning of the year the retained earnings of S Ltd were $6,000,000($credit$)$ and profit for the year of S Ltd amounted to $2,000,000.$ P Ltd adopts the partial approach to calculate goodwill.

The non$-$controlling interest shown in P Ltd$\text{'}$s consolidated statement of financial position at the end of the year equals to:

a$.$

$3,600,000$

b$.$

$9,400,000$

c$.$

$3,400,000$

d$.$

$9,600,000$#