Putter Corporation owns $80$ percent of the voting common shares of Sand Corporation, Noncontrolling interest was atsigned $$24,000$ of income in the $20$X$5$ consoll statement. What amount of net income did Sand Corporation report for the year?$800\mathrm{.}39\mathrm{.}13$Multiple Choice$$96,000$$$30,0007700\mathrm{.}000$$$120,000$