A parent sells land to its 80%-owned subsidiary at a gain of $100,000. The following year, the subsidiary sells the land to an outside entity for a gain of $10,000. How is the noncontrolling interest in net income affected in the year the subsidiary sells the land?

Select one:

A. Increase of $20,000

B. Decrease of $22,000

C. Decrease of $2,000

D. No effect