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

Use the following information to answer the question(s) below.

On January 1, 2012, Shrimp Corporation purchased a delivery truck with an expected useful life of five years, and a salvage value of $8,000. On January 1, 2014, Shrimp sold the truck to Pacet Corporation. Pacet assumed the same salvage value and remaining life of three years used by Shrimp. Straight-line depreciation is used by both companies. On January 1, 2014, Shrimp recorded the following journal entry:

-Controlling interest share in consolidated net income for 2014 was

A) $121,000.
B) $125,000.
C) $131,000.
D) $143,000.