Company a Limited and Company B Limited Formed a Joint

Company A Limited and Company B Limited formed a joint operation and share in the output of the joint operation 60:40. The joint operation paid a management fee of $20 000 to Company A Limited during the current period. The cost to Company A Limited of supplying the management service was $14 000. The amount of profit that Company A Limited will recognise in relation to the provision of the management fee to the joint operation is:

A) nil.
B) $2 400.
C) $3 600.
D) $6 000.