A Limited holds a 80% interest in B Limited. A Limited sells inventory to B Limited during the year for $15,000. The inventory originally cost $8,000. At the end of the year 40% of the inventory is still on hand. The tax rate is 30%. The NCI adjustment required in relation to this transaction is a debit of:

		$1,960.
		$392.
		$2,800.
		$Nil.