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26.22 Tin Co acquired 90% of the equity share capital of Drum Co on 1 April 20X3. The following information relates to the financial year to 31 December 20X3 for each company.
Neither company paid any dividends during the year.
What profit is attributable to the parent company in the consolidated statement of profit or loss of the Tin Group for the year to 31 December 20X3?
A $83,500
B $110,500
C $115,000
D $124,000
答案：B
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