In X10, ABC Company purchases 80% of the outstanding shares of ZZ Company. The following intercompany sale occurred in X11: ZZ sold land to ABC with a profit of $20,000. Assume the land has been resold by ABC in X11. What would be the net impact of this transaction on the consolidated RE of ABC for the year X11? O (+) $16,000 O (-) $16,000 No impact (-) $20,000 O None of these answers