Bauerly Co

Bauerly Co.owned 70% of the voting common stock of Devin Co.During 2009,Devin made frequent sales of inventory to Bauerly.There were unrealized gains of $40,000 in the beginning inventory,and $25,000 at the end of the year.Devin reported net income of $137,000 for 2009.Bauerly decided to use the equity method to account for the investment.What is the noncontrolling interest's share of Devin's net income for 2009?

A) $41,100.
B) $33,600.
C) $21,600.
D) $45,600.
E) $36,600.