Paglia Corporation Owns 80% of Aburn Corporation and Has Separate

Paglia Corporation owns 80% of Aburn Corporation and has separate net income of $200,000 for 2013.Aburn Corporation has separate net income of $100,000 and owns 70% of the outstanding stock of Badley Corporation.Badley Corporation has separate net income of $80,000.(Separate net incomes exclude investment income.) The cost of each investment was equal to book value and fair value.The controlling interest share of consolidated net income for 2013 is

A) $324,800.
B) $328,800.
C) $344,800.
D) $348,800.