$\backslash$table$[[$The following data are drawn from ABC Company at $31/12/2020,],[$Net income for the period,$],[$Gains on revaluation surplus, net of tax,$20000],[$Accounts Payable,$2000],[$Cash$,4000],[$Loss on translating financial statements, net of tax,$3000],[$Non$-$controlling interests is $10\%$ of comprehensive income,$3000],[$Under IAS $1,$ the comprehensive income attributable to non$-$controlling interests is:$,]]$

Select one:

a$.17100$

b$.-1000$

c$.19000$

d$.1900$

e$.$ All answers are false

f$.20000$