Passion Products Corporation, which sells a broad line of home detergent products, owns $80$ percent of the stock of Savvy Soap Company.

During $20$X$8,$ Savvy sold soap products to Passion Products for $$250,000,$ which it had produced for $$200,000.$ Passion Products sold $$130,000$ of its purchase from Savvy in $20$X$8$ and the remainder in $20\backslash$times $9.$

In addition, Passion Products purchased $$400,000$ of inventory from Savvy in $20\backslash$times $9$ and resold $$240,000$ of the items before year$-$end, Savvy$$s cost to produce the items sold to Passion Products in $20\backslash$times $9$ was $$300,000.$

Assume Savvy reported net income of $$500,000$ for $20\backslash$times $9,$ the amount of income assigned to noncontrolling shareholders in the $20\backslash$times $9$ consolidated income

statements would be:

$$100,000$

$$94,600$

$$108,200$

$$96,800$ CORRECT ANSWER$-$ PLEASE HELP WITH CALCULATIONS