on january 1, 2013, hat corp. sold a machine (cost of $1,000,000; accumulated depreciation of $400,000; and remaining useful life of 6 years) to sub co. for $1,200,000. hat owns 80% if sub and the tax rate for both companies is 40%. this transaction will affect the amount of nci on the consolidated income statement by

a) decrease of $40,000

b) $0 (no impact)

c) increase of $40,000

d) increase of $200,000

e) decrease of $200,000