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 not been resold by ABC. What would be the net impact of this transaction on the NCI for the year X11? O (-) $20,000 ) O) (-) $4,000 (+) $4,000 No impact None of these answers