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 1,2010,and an additional 10% on April 1,2011.Total annual amortization of $6,000 relates to the first acquisition.George reports the following figures for 2011: $\begin{array} { l r } \text { Revenues } & \$ 500,000 \\\text { Expenses } & 400,000 \\\text { Retained earnings, 1/1/11 } & 300,000 \\\text { Dividends paid } & 50,000 \\\text { Common stock } & 200,000\end{array}$ Without regard for this investment,Keefe independently earns $300,000 in net income during 2011.
All net income is earned evenly throughout the year.
What is the controlling interest in consolidated net income for 2011?

A) $373,300.
B) $372,850.
C) $371,500.
D) $376,000.
E) $372,805.