Price Company owns an 80% interest in Sean Company. During 2017, Sean sells merchandise to Price for $150,000 at a profit of $30,000. On December 31, 2017, 50% of this merchandise is included in Prices inventory. Income statements for Price and Sean are summarized below:

	Price		Sean
Sales	$900,000		$450,000
Cost of Sales	(450,000)		(300,000)
Operating Expenses	(225,000)		( 60,000)
Net Income (2017)	$225,000		$ 90,000

Noncontrolling interest in income for 2017 is:

	a.	$14,400.
	b.	) $18,000.
	c.	$15,000.
	d.	$3,000.