XYZ Corp. owns 80% of the voting common stock of ABC Inc. During the year, ABC sold inventory to XYZ for $450,000, which cost $330,000.XYZ still owned 15% of the goods at year-end. ABC's reported net income was $204.000. and XYZ's net income was $806,000. XYZ decided to use the equity method to account for this investment. What was the non-controlling interest's share of consolidated net income? O a. $37.200. O b. None of the given answers OC. $32.900. O d. $22,800. O e. $40.800