Company P owns 80% of Company S. On January 1, Company S has outstanding 6% bonds with a face value of $200,000 and an unamortized discount of $3,000, which is being amortized over a remaining term of 10 years. On January I Company P purchased all the bonds for $205,000. Both companies amortize all premiums and discounts on the straight-line basis. The net impact of the purchase on the noncontrolling interest as of December 31 of the current year is d. $(1,200) a. $(8,000) b. $(1,600) c. $(1,440)