Paris, Inc. owns 80 percent of the voting stock of Stance, Inc. The excess total fair value

Question:

Paris, Inc. owns 80 percent of the voting stock of Stance, Inc. The excess total fair value over book value was $75,000. Stance holds 10 percent of the voting stock of Paris. The payment for that investment was in excess of book value and fair value by $15,000. Any excess fair value is assigned to trademarks to be amortized over a 10-year period. During the current year, Paris reported operating income of $200,000 and income from Stance of $20,000. At the same time, Stance reported operating income of $40,000 and income from Paris of $5,000. What is Paris' share in the consolidated net income that accrues to the controlling interest under the treasury stock method?
A. 232,500
B. 225,000
C. 224,500
The correct answer is B but I don't know how to solve for it. Can someone please provide a solution? Thank you.
Dividend
A dividend is a distribution of a portion of company’s earnings, decided and managed by the company’s board of directors, and paid to the shareholders. Dividends are given on the shares. It is a token reward paid to the shareholders for their...