Why the answer for this question is not B?

27, Currimundi Ltd holds a 60% interest in Beach Ltd. Beach Ltd purchases inventory from Currimundi Ltd during the year for S30 000. The inventory originally cost S21 000. At the end of the year 80% of the inventory is still on hand. The tax rate is 30%. The NCI adjustment required in relation to this transaction includes a debit of which of the following? *a. Nil b. $2016 c. S504 d. S5040