How does the accounting treatment for downstream and upstream sales of inventory vary?| Question 4 options:

a)	For downstream transfers, the income from subsidiary will increase by the beginning inventory profits multiplied by the noncontrolling interest percentage.
b)	For upstream transfers, the income from the subsidiary will decrease by the beginning inventory profits multiplied by the noncontrolling interest percentage.
c)	The gross profit on goods that the parent still owns is added to the subsidiary's income in calculating the noncontrolling interest's share of subsidiary's earnings.
d)	For upstream profits, income from the subsidiary is reduced, and for downstream profits, income from the subsidiary is not affected, in calculating the noncontrolling interest's share of the subsidiary's earnings.
e)	No difference exists and both are treated the same.