Keefe,Inc ,A Calendar-Year Corporation,acquires 70% of George Company on September

Keefe,Inc. ,a calendar-year corporation,acquires 70% of George Company on September 1,2019,and an additional 10% on January 1,2020.Total annual amortization of $6,000 relates to the first acquisition.George reports the following figures for 2020:
$$\begin{array} { l r } \text { Revenues } & \$ 500,000 \\\text { Expenses } & 400,000 \\\text { Retained earnings, 1/1/20 } & 300,000 \\\text { Dividends paid } & 50,000 \\\text { Common stock } & 200,000\end{array}$$
Without regard for this investment,Keefe independently earns $300,000 in net income during 2020.
All net income is earned evenly throughout the year.
What is the controlling interest in consolidated net income for 2020?

A) $380,000.
B) $375,200.
C) $375,800.
D) $376,000.
E) $400,000.