X co, purchased 80% of Y Common stock at 1/1/2020 for $ 300,000 ,on the same date the y co stock was $ 100,000 and retained earning $120,000 at acquisition date the net assets of y co. book value was equal to fair value except (inventory FV more than BV of $26,000) and (land its FV more than BV10,000) (Building its FV more than BV by $ 14,000 ) but ( equipment its FV less than B V by $10,000) if Y CO. reported $160,000 net income for 31/12/2020 and paid $ 60,000 dividends. Other information 1- the y inventory completely sold during 2020 2- the building useful life was 7 years, but equipment 5 years 3- there is no impairment for goodwill during 2020 what is amount of NCI in net income reported in consolidated income statement on 31/12/2020 Select one: a. 26,800 b. 32,000 c. 14,800 d. 25,200