Which of the following statements is true about deferred intra-entity gross profit in downstream transfer on inventory?

Select one:

a. Noncontrolling interest and controlling interest will all share the the intra-entity gross profit when it gets recognized.

b. Noncontrolling interest's share of consolidated net income is increased if the downstream intra-entity profit deferral was on beginning inventory

c. Noncontrolling interest's share of consolidated net income is unaffected by downstream intra-entity profit deferral

d. Noncontrolling interest's share of consolidated net income is reduced if downstream intra-entity profit deferral was on ending inventory