Sleepy Company, a 70%-owned subsidiary of Pickle Corporation, reported net income of $600,000 and paid dividends totaling $225,000 during Year 3. Year 3 amortization of differences between current fair values and carrying amounts of Sleepy's identifiable net assets at the date of the business combination was $112,500.

The noncontrolling interest in consolidated net income of Sleepy for Year 3 was :
a. $146,250.
b. $33,750.
c. $67,500.
d. $180,000.