Koala Limited Acquired a 75% Ownership Interest in Kookaburra Limited

Koala Limited acquired a 75% ownership interest in Kookaburra Limited on 30 June 2021. On the same day, Kookaburra Limited acquired a 60% ownership interest in Kangaroo Limited. The following inter-entity transactions have taken place between the entities in the group during the years ended 30 June 2022 and 30 June 2023:
-On 1 July 2021 Kangaroo sold an item of plant to Koala for a profit of $40 000. The remaining useful life of the plant at the date of transfer was 2 years.
-On 1 September 2021, Kangaroo paid a dividend of $80 000 from profits earned prior to 30 June 2021.
-Koala lent $200 000 to Kangaroo on 1 January 2022. Interest charged on the loan for the year ended 30 June 2022 was $10 000 and for the year ended 30 June 2023 was $20 000.
-On 31 May 2023 Kookaburra sold inventories to Kangaroo for $10 000. Profit earned on the sale was $2 000. Kangaroo sold the inventories to external parties on 1 August 2023.
Details of profits earned by entities within the group for the years ended 30 June 2022 and 30 June 2023 are:
$\begin{array}{|l|r|r|}\hline & \text { 30 June 2022 } & \text { 30 June 2023 } \\\hline \text { Koala } & 150000 & 175000 \\\hline \text { Kookaburra } & 95000 & 120000 \\\hline \text { Kangaroo } & 70000 & 85000 \\\hline\end{array}$ The tax rate is 30%.
For the year ended 30 June 2023, the effect of the inter-entity sale of inventories on the NCI of Kangaroo Limited is:

A) Nil.
B) $350
C) $210
D) $560