QUESTION $20$

An $70\%-$owned subsidiary sells merchandise to its parent at a tharkup of $20\%$ on cost$.$ During the current year, the parent paid $$600\mathrm{.}600$ for merchandise received from the subsidiary. By year$-$end, the parent has sold $$420,000$ of the merchandise to outside customers for $$525,000.$ but still holds the other $$180,000$ in its ending inventory. What is the impact of the above information on noncontrolling interest in aet incorae?

A$.$ Subtract $$10,800$

B$.$ Subtract $$9,000$

C$.$ Subtract $$36,000$

D$.$ Subtract $$30,000$