Petronet sells merchandise to its $70-$percent$-$owned subsidiary Sonata at a markup of $25$ percent on cost$.$ During $2017,$ Petronet charges Sonata $$4,500,000$ for merchandise sales. Sonata's $2017$ beginning inventory contains $$370,000$ in merchandise purchased from Petronet. Sonata's $2017$ ending inventory contains $$280,000$ in merchandise purchased from Petronet. Petronet uses the complete equity method to record its investment in Sonata. How are Petronet's $2017$ equity in net income of Sonata and $2017$ consolidated income to the noncontrolling interest affected by intercompany merchandise transactions?

Equity in net income

$$18,000$ increase

Noncontrolling interest in net income

$$0$

Equity in net income

$ $12,600$ increase

Noncontrolling interest in net income

$ $5,400$ increase

Equity in net income

$ $22,500$ increase

Noncontrolling interest in net income

$ $0$

Equity in net income

$ $15,750$ increase

Noncontrolling interest in net income

$ $6,750$ increase