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P Ltd acquired 60% of S Ltd in January 20x5

Accounting

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P Ltd acquired 60% of S Ltd in January 20x5. For the year ended 31 December 20x8, the "profit after tax" of P Ltd and S Ltd were respectively $70 million and $100 million. During 20x8, S Ltd sold goods to P Ltd, and it was determined that there was unrealized profit of $20 million as at 31 December 20x8 arising from this inter-company sales. In the 20x8 consolidated financial statements, the "Profit after tax attributable to shareholders of the parent" and the "Profit after tax attributable to non-controlling interest" should be respectively:



-$118 million and $40 million.
-None of the listed choices.
-$110 million and $40 million.
-$118 million and $32 million.
-$90 million and $32 million.

Which option is it?