Femur Co. acquired 70% of the voting common stock of Harbor Corp. on January 1, 2010. During 2010, Harbor had revenues of $2,500,000 and expenses of $2,000,000. The amortization of excess cost allocations totaled $60,000 in 2010. 13. The noncontrolling interest's share of the earnings of Harbor Corp. is calculated to be:
A. $132,000.
B. $150,000.
C. $168,000.
D. $160,000.
E. $0.