On January $1,2024,$ Pride, Incorporated acquired $80\%$ of

the outstanding voting common stock of Strong Corporation

for $$364,000.$ There is no active market for Strong's stock.

Of this payment, $$28,000$ was allocated to equipment $($with a

five$-$year life$)$ that had been undervalued on Strong's books

by $$35,000.$ Any remaining excess was attributable to

goodwill, which has not been impaired.

As of December $31,2024,$ before preparing the consolidated

worksheet, the financial statements appeared as follows:

During $2024,$ Pride bought inventory for $$112,000$ and sold it

to Strong for $$140,000.$ Only half of the inventory purchase

price had been remitted to Pride by Strong at year$-$end. As

of December $31,2024,60\%$ of these goods remained in the

company's possession.

What is the consolidated total of noncontrolling interest at

December $31,2024?$

Multiple Choice

$$100,800$

$$97,440$

$$93,800$

$$120,400$

$.$ $$117,040$