On 1 July 2009,Dalgleish Ltd Acquired 60% of the Issued

On 1 July 2009,Dalgleish Ltd acquired 60% of the issued shares of Gairdner Ltd for $36 000 when the shareholders' equity of Gairdner Ltd was: $$\begin{array} { l c } &\$\\\text { Share capital } & 36~000 \\\text { General reserve } & 8~000 \\\text { Retained earnings } & 12~000\end{array}$$ -At the date of acquisition,all identifiable net assets of Gairdner Ltd were recorded at fair value.
-A non- current asset owned by Gairdner Ltd with a carrying amount of $1 000 was sold to Dalgleish Ltd for $2 000 on 1 July 2009.Dalgleish Ltd applies a depreciation rate of 20% per annum from the date of transfer of the asset.
-For the year ended 30 June 2011,the operating profit after tax of Gairdner Ltd was $3 600.The tax rate is 30%.
The NCI share of Gairdner Ltd's operating profit after tax for the year ended 30 June 2011 is:

A) $1384
B) $1496
C) $1216
D) $1440