ABC Company acquired a 80% interest in the DEF Company in year 1. For the year ended December 31, year 2, ABC reported net income of $100,000. During year 2, ABC sold merchandise to DEF for $10,000 at a profit of $3,000. The merchandise remained in DEF' s inventory at the end of year 2. For consolidation purposes what is the non controlling interest's share of DEF's net income for year 2? a. $ 20,000 b. $23,400 c. $24,000 d. $26,000