Which of the following statements is true concerning an intra-entity transfer of a depreciable asset? Multiple Choice Net income attributable to the noncontrolling interest is never affected by a gain on the transfer. Net income attributable to the noncontrolling interest is always affected by a gain on the transfer. Net income attributable to the noncontrolling interest is affected by a downstream gain only. Net income attributable to the noncontrolling interest is affected only when the transfer is upstream. Net income attributable to the noncontrolling interest is increased by an upstream gain in the year of transfer