Pie Corporation increases its ownership interest in its subsidiary Set corporation, from 70' percent on January 1,2011 to 90 percent at July 1, 2011.Set,s net income for 2011 is 100,000, and it declares $ 30000 dividends on march 1 and 30000 on September 1. The controlling share equal: a. 70000 b. O 90000 O c. 80000 d. 60000