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Question 7 (7 points) Big Company acquires 90 percent of Little Company on January 1, Year One. On that date, Little has unpatented technology that has not previously been recorded but is worth $100,000. It should have a life of five years. In addition, goodwill of $40,000 is recognized. By the end of Year One, Little reports net income for the period of S300,000. What amount should be recognized on the Year One financial statements as the noncontrolling interest in the net income of Little? Question 7 options: C A) Zero B) S27,900 C) S28,000 D) S30,000