The Following Information Pertains to Question

The following information pertains to question
Jay Inc owns 80% of Tesla Inc and uses the cost method to account for its investment.The 2010 income statements of both companies are shown below.
Jay Tesla
Gross Profit $100,000 $50,000
Miscellaneous Expenses $30,000 $20,000
Depreciation Expense $20,000 $15,000
Income Tax Expense $20,000 $ 6,000
Net Income $30,000 $9,000
On January 1,2010,Tesla sold equipment to Jay at a profit of $3,000 Jay had been depreciating this equipment over a 20 year period.Both companies are subject to an effective tax rate of 40%.
-The amount of non-controlling interest in earnings appearing on Jay's 2010 Consolidated Income Statement would be:

A) Nil.
B) $1,800
C) $1,830
D) $1,818