D has owned 80% of the equity shares of E since 1 January 1996. E has owned

Question:

D has owned 80% of the equity shares of E since 1 January 1996. E has owned 60% of the equity shares of F since 1 January 1994. The accumulated profits of Fat the latest statement of financial position date, 31 December 2003, stood at $30m. The accumulated profits of F stood at $12m on 1 January 1994 and $14m on 1 January 1996.
Ignoring goodwill, what will be included in the consolidated accumulated profits of D at 31 December 2003 in respect of F?