Piemon Company routinely receives goods from its 80%-owned subsidiary, Siemon Corporation. In 20X4, Siemon sold merchandise that cost $60,000 to Piemon for $90,000. Half of this merchandise remained in Piemon's December 31, 20X4 inventory. This inventory was sold in 20X5. During 20X5, Siemon sold merchandise that cost $150,000 to Piemon for $200,000. One-fifth of the 20X5 merchandise inventory remained in Piemon's December 31, 20X5 inventory. Selected income statement information for the two affiliates for the year 20X5 was as follows: Piemon Siemon Sales Revenue $500,000 $400,000 Cost of Goods Sold 350,000 250,000 Other Expenses 50,000 70,000 Separate Incomes $100.000 $80.000What was the noncontrolling interest share on the consolidated income statement for 20X5? Select one: O a. $15,500 O b. $14,000 O c. $16,000 O d. $17,000 O e. $11,000