Park Owns an 80% Interest in the Common Stock of Stable

Multiple Choice

Park owns an 80% interest in the common stock of Stable Company. Park leased a machine to Stable under a 5-year, direct financing lease with a bargain purchase option. The lease term began January 1, 20X4. The impact of the lease on the Noncontrolling share of income for 20X4:

A) is an increase.
B) is a decrease.
C) is zero.
D) cannot be determined from the information given.