Use the Following Information to Answer Questions

Use the following information to answer Questions
Pallet Corporation owns 90% of the outstanding common stock of Stealth Company.On January 1, 2011, Stealth Company issued $500,000, 12%, ten-year bonds.
On January 1, 2013, Pallet Corporation paid $412,000 for Stealth Company bonds with a par value of $400,000 and a carrying value of $393,600.Both companies use the straight-line method to amortize bond premiums and discounts.Pallet Corporation accounts for the investment using the cost method of accounting.
-Compute the noncontrolling interest in the 2013 consolidated income assuming that Pallet Corporation reported a net income of $300,000 (includes dividend income from Stealth Company) .Stealth Company reported net income of $180,000 and declared and paid cash dividends of $100,000.

A) $18,000
B) $17,440
C) $17,360
D) $18,560
E) none of these.