Perview Incorporated owns 90% of Software Company. Software Company owns 70% of Bronston Company. Operational income figures for the current year are presented below, which contain no investment income. Included in Software's income is a $100,000 unrealized gain on intercompany transfers and Bronston's income is a $50,000 unrealized gain on intercompany transfers to Perview. Perview Incorporated Software Company Bronston Company Operational Income $ 600,000 $ 450,000 $ 350,000 The amount reported as consolidated income statement for the noncontrolling interest in the subsidiaries' income is
a. $150,000.
b. $146,000.
c. $296,000.
d. $80,000.
e. $0.