Par Inc owns 77.11% of Sub Corp. During the year, Par sold inventory to Sub for $79,271. Exactly 47.83% of this inventory remained in Y's warehouse at year end. Sub sold inventory to Par for $39,636 of which 39.47% remained in X's warehouse at year end. Both companies are subject to a tax rate of 28.35%. The gross profit percentage on sales is 20% for both companies. What effect would Sub's unrealized profits on its sales to Par have on the non-controlling interest (NCI) account on the consolidated balance sheet? The NCI account will be adjusted by: a. $552 O b. $513 OC. $500 O d. $526 O e. $539