Moore Inc. owned 80% of the voting common stock of Kirby Corp and no amortization...

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Accounting

Moore Inc. owned 80% of the voting common stock of Kirby Corp and no amortization resulted from this acquisition. During 2021, Kirby made several sales of inventory to Moore. At the end of the year, an unrealized gross profit of 40,000 remains within the inventory account. Kirby's reported net income was $250,000. What was the noncontrolling interest in Kirby's net income?

A. 42,000

B. 90,000

C. 50,000

D. 63,000

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