Tribulation Limited Has an Ownership Interest of 80% in a Subsidiary

Tribulation Limited has an ownership interest of 80% in a subsidiary Trouble Limited. Trouble owns 60% of Strife Limited. Since acquisition date the retained earnings of Strife Limited have increased from $80 000 to $130 000. The direct non-controlling interest in the retained earnings of Strife is:

A) $0;
B) $20 000;
C) $32 000;
D) $52 000.