XXX owns 90% of YYY Company, during the year intercompany sales of $200,000 which resulted in unrealized profit in the ending inventory of $10,000. Other information is provided as follow: XXX YYY Sales 700,000 200,000 Cost of goods sold 200,000 100,000 Gross profit 500,000 100,000 Expenses 80,000 70,000 420,000 30,000 Net Income In the consolidated income statement, the total expense amount is: A) $300,000 B) $80,000 C) $150,000 D) $70,000