Company P Owns 80% of Company S

Multiple Choice

Company P owns 80% of Company S.On January 1, 2016 Company S has outstanding 6% bonds with a face value of $200,000 and an unamortized discount of $3,000, which is being amortized on a straight-line basis over a remaining term of 10 years.On January 1, 2016, Company P purchased all the bonds for $205,000.The premium also is amortized on a straight-line basis.The net impact of the purchase on the non-controlling interest as of December 31, 2016, is ____.

A) ​$(8,000)
B) ​$(1,600)
C) ​$(1,440)
D) ​$(1,200)