Wiley acquired 80% of Coyote on 1 January 2018. At the date of acquisition Coyote had a building which had a fair value N$22 million and a carrying amount of N$20 million. The remaining useful life was 20 years.

Coyote's profit for the year to 30 June 2018 was N$1.6 million which accrued evenly throughout the year.

Wiley measures non-controlling interest at fair value. At 30 June 2018 it estimated that goodwill in Coyote was impaired by N$500,000.

What is the total comprehensive income attributable to the non-controlling interest at 30 June 2018?

a.

N$150,000 b.

N$50,000 c.

N$40,000 d.

N$187,500