Parent company acquired an 80% interest in Strummer Company on January 1, 2016 for 270,000 cash when strummer company had a common stock of $150000 and retained earnings of 150000. All excess was attributable to plant assets with a 10 year life. Strummer Company made 30000 in 2016 and paid no dividends. Parent seperate income in 2016 eas 375000. Controlling interest in consolidated net income for 2016 was

A. 399,000

b. 396,000

c. 405,000

d. 375,000