Riley Corp. owned 90% of Brady Inc., while Brady owned 10% of the outstanding common shares of Riley. No goodwill or other allocations were recognized in connection with either of these acquisitions. Riley reported net income of 255,000 for 2021 whereas Brady recognized 87,000 during the same period. No investment income was included within either of these income was included within either of these income totals. On a consolidated income statement, what is the net income attributable to the noncontrolling interest?

A) 25,500

B) 8,700

C) 14,250

D) 34,200

E) 16,800