Pilfer Company Acquired 90 Percent Ownership of Scrooge Corporation in 2007,at

Pilfer Company acquired 90 percent ownership of Scrooge Corporation in 2007,at underlying book value.On that date,the fair value of noncontrolling interest was equal to 10 percent of the book value of Scrooge Corporation.Pilfer purchased inventory from Scrooge for $90,000 on August 20,2008,and resold 70 percent of the inventory to unaffiliated companies on December 1,2008,for $100,000.Scrooge produced the inventory sold to Pilfer for $67,000.The companies had no other transactions during 2008.
-Based on the information given above,what amount of consolidated net income will be assigned to the controlling interest for 2008?

A) $51,490
B) $53,100
C) $37,000
D) $20,100