Hardford Corp

Hardford Corp. held 80% of Inglestone Inc. which, in turn, owned 80% of Jade Co. Operating income figures (without investment income) as well as unrealized upstream gains included in the income for the current year follow: The non-controlling interest in the net income of Jade Co. is calculated to be

A) $36,900.
B) $33,600.
C) $42,400.
D) $32,300.
E) $39,200.