In 2009, Pulco acquired inventory from its 75%-owned subsidiary, Sulco, for $250,000. Sulco's cost was $200,000. At 12/31/09, Pulco reported $40,000 of intercompany-acquired inventory in its balance sheet. The amount by which the 2009 consolidated net income that accrues to the controlling interest will be lower as a result of this being an intercompany transaction is:
a. $6,000.
b. $8,000.
c. $30,000.
d. $40,000.
e. none of these choices.