B, Inc., a calendar-year corporation, acquires 75% of A Company on September 1, 2019, and an additional 10% on January 1 2020. Total annual amortization of $8,000 relates to the first acquisition. A Company reports the following figures for 2020 Revenues Expenses Retained earnings, 1/1/20 Dividends paid Common stock $ 550,000 425,000 300,000 55,000 200,000 Without regard for this investment, B.Inc. independently earns $375,000 in net income during 2020. All net income is earned evenly throughout the year. What is the controlling interest in consolidated net income for 2020? $481.250. 5474.450. $492,000. $500,000 $464.250