Petunia Company Acquired an 80% Interest in Shaman Company in 2016

Petunia Company acquired an 80% interest in Shaman Company in 2016. In 2017 and 2018, Shaman reported net income of $400,000 and $480,000, respectively. During 2017, Shaman sold $80,000 of merchandise to Petunia for a $20,000 profit. Petunia sold the merchandise to outsiders during 2018 for $140,000. For consolidation purposes, what is the noncontrolling interest's share of Shaman's 2017 and 2018 net income?

A) $90,000 and $96,000.
B) $100,000 and $76,000.
C) $84,000 and $92,000.
D) $76,000 and $100,000.