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40. Keefe, Inc., a calendar-year corporation, acquires 70% of George Company on September 1, 2010, and an additional 10% on April 1, 2011 . Total annual amortization of $6,000 relates to the first acquisition. George reports the following figures for 2 $500,000 400,000 300,000 50,000 200,000 Revenues Expenses Retained earnings, 1/1/11 Dividends paid Common stock Without regard for this investment, Keefe independently earns $300,000 in net income during 2011. All net income is earned evenly throughout the year. What is the controlling interest in consolidated net income for 2011? A. $373,300 B. S372,850. C. $371,500 D. $376,000. E. $372,805