Note Ltd Is an Associate of Sound Ltd

Note Ltd is an associate of Sound Ltd.Sound Ltd owns 20% of Note Ltd's issued capital.During the current financial year, Note Ltd sold inventory to Sound Ltd at a profit to Note Ltd of $100 000.All inventory is on hand at the end of the current year.Note Ltd reported a profit of $250 000 for the current year.What is Sound Ltd's share of Note Ltd's current period profit?

A) $50 000
B) $30 000
C) $70 000
D) $270 000