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

John Limited has an ownership interest of 80% in a subsidiary Jack Limited. Jack Limited owns 60% of Jill Limited. At acquisition date the retained earnings of Jill Limited were
$100 000. At consolidation date the retained earnings of Jill Limited were $220 000. The indirect non-controlling interest in the retained earnings of Jill Limited is calculated as:

A) $0;
B) $12 000;
C) $14 400;
D) $26 400.