Edgar Co. acquired 60% of Stendall Co. on January 1, 2013. During 2013, Edgar made several sales of inventory to Stendall. The cost and selling price of the goods were $140,000 and $200,000, respectively. Stendall still owned one-fourth of the goods at the end of 2013. Consolidated cost of goods sold for 2013 was $2,140,000 because of a consolidating adjustment for intra-entity sales less the entire profit remaining in Stendall's ending inventory. How would non-controlling interest in net income have differed if the transfers had been for the same amount and cost, but from Stendall to Edgar?

a. Non-controlling interest in net income would have decreased by $6,000.

b. Non-controlling interest in net income would have increased by $24,000.

c. Non-controlling interest in net income would have increased by $20,000.

d. Non-controlling interest in net income would have decreased by $18,000.

e. Non-controlling interest in net income would have decreased by $56,000.