Income will equal the income of X, plus 10% of the dividends for A, plus 30% of the income of B, plus 40% of the income of C, plus the income of D less the minority interest, which is 200,000 + (0.1 × 4,000) + (0.3 × 20,000) + (0.4 × 30,000) + (40,000) − (0.3 × 40,000) = 246,400 |
