Which of the following statements is true concerning an intra-entity transfer of a depreciable asset?

Non-controlling interest in consolidated net income is always affected by a gain on the transfer.

Non-controlling interest in consolidated net income is affected by a downstream gain only.

Non-controlling interest in consolidated net income is never affected by a gain on the transfer.

Non-controlling interest in consolidated net income is affected only when the transfer is upstream.

None of the other choices are correct.