Included in the Working Paper Eliminations for Pro Corporation and Subsidiary

Included in the working paper eliminations for Pro Corporation and subsidiary for the fiscal year ended March 31, 2006, was the following (explanation omitted) :
If both Pro and Sid (an 80%-owned subsidiary) file separate income tax returns and have a 40% income tax rate, an accompanying working paper elimination should include a(n) :

A) $640 credit to Minority Interest in Net Assets of Subsidiary
B) $800 debit to Income Taxes Expense-Pro
C) $3,200 debit to Deferred Income Tax Asset-Sid
D) $4,800 credit to Retained Earnings-Pro