Patten Company Purchased an 80% Interest in Salty Inc

Patten Company purchased an 80% interest in Salty Inc. on January 1, 20X1, for $500,000 when the stockholders' equity of Salty was $500,000. Any excess of cost was attributed to a building with a 20-year life. On July 1, 20X4, Patten sold part of its investment and reduced its ownership interest to 60%. Salty earned $62,000, evenly, during 20X4. The NCI share of 20X4 consolidated income is

A) $10,000
B) $12,400
C) $16,725
D) $43,400