Pepe, Incorporated acquired $60\%$ of Devin Company on January $1,2023.$ On that date Devin sold equipment to Pepe for $$45,000.$ The equipment had a cost of $$120,000$ and accumulated depreciation of $$66,000$ with a remaining life of $9$ years. Devin reported net income of $$300,000$ and $$325,000$ for $2023$ and $2024,$ respectively. Pepe uses the equity method to account for its investment in Devin.

Assuming there are no excess amortizations or other intra$-$entity transactions, compute the net income attributable to the noncontrolling interest of Devin for $2024.$

a$.$ $$122,000$

b$.$ $$126000$

c$.$ $$129,600$

d$.$ $$130,800$

e$.$ $$130,000$