Schweser Notes 13.8.3 Help!

Hi everyone!

This question is about Proportionate Consolidation

Following the notes and the examples, the correct answer for me would be 8000 COGS and 1030 net income. But this option doesn’t even exist and according to the explanation, proportionate consolidation doesn’t affect net income, but it affects both revenues and expenses, so it should affect the net income by the same proportion. Can somebody help me? Thank you guys a lot!