A Parent's Ending Inventory Contains $60,000 in Unconfirmed Profits on Goods

A parent's ending inventory contains $60,000 in unconfirmed profits on goods purchased from its subsidiary. The subsidiary's ending inventory contains $100,000 in unconfirmed profits on goods purchased from its parent. The parent owns 80% of the subsidiary. By what amount is consolidated income to the noncontrolling interest reduced by the adjustment for unconfirmed profits on ending inventories?

A) $32,000
B) $20,000
C) $12,000
D) $ 8,000