During 2020, Bristol (Parent) sold inventory to Leeds (70 % owned Subsidiary) at a total selling price of $1,200,000 and gross profit 10%. At end of 2020, 20% of the transferred goods were not sold yet to outside party. Total amortization expenses for 2020 was $80,000 and Leeds's reported net income of $400,000. What was the net income attributable to non-controlling interest of Leeds company 2020? O A. $60,000 B. $88,800 OC. $96,000 D. $120,000