Shapes Ltd holds a 60% interest in Samson Ltd. On 1 July 2018 Samson Ltd sold a depreciable non-current asset to Shapes Ltd at a profit before tax of $10,000. The remaining useful life of the asset at the date of sale was 4 years and the tax rate is 30%. The impact of the above on the NCI share of profit for the year ended 30 June 2019 is:

	CR $2,100.
	CR $2,800.
	CR $2,100.
	DR $2,800.
	DR $2,100.