The Following Information Pertains to Questions

The following information pertains to questions
X Inc.owns 80% of Y Inc.During 2009,X Inc sold inventory to Y for $10,000.Half of this inventory remained in Y's warehouse at year end.Half of this inventory remained in Y's warehouse at year end.Also during 2009,Y Inc sold Inventory to X Inc.for $5,000.40% of this inventory remained in X's warehouse at year end.Both companies are subject to a tax rate of 50%.The gross profit percentage on sales is 20% for both companies.Unless otherwise stated,assume X Inc.uses the cost method to account for its Investment in Y.Inc.
-What effect (if any) would Y's unrealized profits on its sales to X have on the non-controlling interest?

A) There would be no effect.
B) There would be an increase to the non-controlling interest account in the amount of $30.
C) There would be a decrease to the non-controlling interest account in the amount of $40.
D) There would be a decrease to the non-controlling interest account in the amount of $30.