Answer:
correct option is b. $22,000 
Explanation:
given data 
reported revenues = $810,000
expenses = $630,000
annual amount of amortization  = $15,000
solution 
we get here net income 2019 is 
net income 2019 = revenue - expenses - amortization  ........1
put here value 
net income 2019 = $810,000 - $630,000 - $15,000   
net income 2019 = $165,000
and 
as here acquired stock on September 
so we get here income for September to December that is 
net income = $165,000 ×  
    
net income = $55000
and 
non controlling interest is 
non controlling interest = 40% of $55000 
non controlling interest = $22,000 
so correct option is b. $22,000