Bassett Company owns 80 percent of Crimson and Crimson owns 90 percent of Damson, Inc. Operational income totals for the current year follow; they contain no investment income. None of these acquisitions required amortization expense. Included in Damson’s income is a $40,000 unrealized gain on intra entity transfers to Crimson.

Bassett

Crimson

Damson

Operational income

$300,000

$200,000

$200,000

What is Bassett’s accrual based income for the year?

a. $575,200.

b. $588,000.

c. $596,400.

d. $604,000.