Priscilla Inc. owned 70% of the voting common stock of Hutchins Corp. During 2021, Hutchins made several sales of inventory to Priscilla. The total selling price was $190,000 and the cost was $105,000. At the end of the year, 40% of the goods were still in Priscilla's inventory. Hutchins's reported net income was $320,000. Assuming there are no excess amortizations associated with the consolidation, and no other intra-entity asset transfers, what was the net income attributable to the noncontrolling interest in Hutchins? OA $47,000. OB. $58,900 OC $64,000. OD $85,800. OE $96,000.