Renz Co. acquired 80% of the voting common stock of Sogers Corp. on January 1, 2022. During 2022, Sogers had revenues of $2,700,000 and expenses of $2,100,000. The amortization of fair value allocations totaled $65,000 in 2022. Not including its investment in Sogers, Renz Co. had its own revenues of $4,800,000 and expenses of $3,600,000 for the year 2022. The noncontrolling interest's share of the earnings of Sogers Corp. for 2022 is calculated to be:.
A. $0.
B. $240,000.
C. $133,000.
D. $120,000.
E. $107,000.