Use the Following Information to Answer the Question(s)below

Use the following information to answer the question(s) below.
Poe Corporation owns an 80% interest in Seri Company acquired at book value several years ago.On January 2,2011,Seri purchased $100,000 par of Poe's outstanding 10% bonds for $103,000.The bonds were issued at par and mature on January 1,2014.Straight-line amortization is used.Separate incomes of Poe and Seri for 2011 are $350,000 and $120,000,respectively.Poe uses the equity method to account for the investment in Seri.
-Controlling interest share of consolidated net income for 2011 was

A) $443,600.
B) $444,000.
C) $444,400.
D) $448,000.