USCPA(米国公認会計士）試験のFARの問題です。答えはＣなのですが、なぜＣかわかりません、どなたか解説できるかたおら…

Question

USCPA(米国公認会計士）試験のFARの問題です。答えはＣなのですが、なぜＣかわかりません、どなたか解説できるかたおられたら教えて下さい。Effective October 1, year 1, Page Co. acquired 80% of subsidiary Sage Co.'s common stock
outstanding. At the date of acquisition, Sage had retained earnings of $2,000,000 and current‐
year net income of $500,000. At the end of year 1, Page has retained earnings of $6,000,000
and current‐year net income of $1,000,000, and Sage has retained earnings of $2,800,000 and a
current‐year net income of $800,000. What are the consolidated retained earnings and net
income for year 1?
a. Retained earnings, $8,800,000; current‐year net income, $1,800,000.
b. Retained earnings, $8,240,000; current‐year net income, $1,640,000.
c. Retained earnings, $6,240,000; current‐year net income, $1,300,000.
d. Retained earnings, $6,300,000; current‐year net income, $1,300,000.

Answer 1

Retained earnings

= $6,000,000 + ($2,800,000-$2,000,000- $500,000)×80%
= $6,240,000

current‐year net income
= $1,000,000 + ($2,800,000-$2,000,000- $500,000)
= $1,300,000