West Corp. owned 70% of the voting common stock of East Co. East owned 60% of Compass Co. West and East both used the initial value method to account for their investments. The following information was available from the financial statements and records of the three companies:

west corp. east co. compass co.

operating income (loss) 860000 600000 120000

Amount if dividends paid 200000 150000 60000

unrealized intra-entity gains 96000 70000 15000

Amortization expense related

to excess fair value

over book value of investment 30000 20000

Operating income included unrealized intra-entity gains (which are related to inventory transfers) but did not include dividend income from investment in subsidiary. For West Corp. and consolidated subsidiaries, what total amount would have been reported for the non-controlling interest's share of subsidiaries' net income?

A) 165,300

B) 199,300

C) 191,000

D) 228,000

E) 153,000