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

Use the following information to answer the question(s) below.
Paiva Corporation owns 80% of Ackroyd Corporation's outstanding common stock and Ackroyd owns 80% of the outstanding common stock of Bailey Corporation.Bailey Corporation owns 10% of the outstanding common stock of Ackroyd Corporation.The cost of the investments was equal to book value and there were not fair value/book value differences for the investments.The separate net incomes for the three affiliated companies for the year ended December 31,2011 (excluding investment income) are as follows: Paiva Corporation,$100,000,Ackroyd Corporation,$50,000,and Bailey Corporation,$30,000.Use the conventional approach.
Symbols used:
P = Income of Paiva on a consolidated basis
A = Income of Ackroyd on a consolidated basis
B = Income of Bailey on a consolidated basis
-Bailey's noncontrolling interest share for 2011 is

A) $7,609.
B) $8,044.
C) $15,652.
D) $23,696.