17) In 2011 Ace Inc. acquired a 100% equity interest in Beauty Co. for cash consideration of $125,000. Beauty's identifiable net assets at fair value were $100,000. Goodwill of $5,000 was identified and recognized. In the subsequent years Beauty increased net assets by $20,000 to $120,000. This is reflected in equity attributable to the parent. Ace then dispose of 30% of its equity interest to non-controlling interest for $40,000. What is the increase or decrease to be recorded in equity? Select one: Oa. Positive $5,000 b. Negative $4,000 O c. Positive $4,000 Od. Negative $5,000