Renz Co Acquired 80% of the Voting Common Stock of Sogers

Renz Co. acquired 80% of the voting common stock of Sogers Corp. on January 1, 2022. During 2022, Sogers had revenues of $2,700,000 and expenses of $2,100,000. The amortization of fair value allocations totaled $65,000 in 2022. Not including its investment in Sogers, Renz Co. had its own revenues of $4,800,000 and expenses of $3,600,000 for the year 2022.The noncontrolling interest's share of the earnings of Sogers Corp. for 2022 is calculated to be

A) $0.
B) $107,000.
C) $120,000.
D) $133,000.
E) $240,000.