Postage,a Holder of a $400,000 Stamp Inc

Multiple Choice

Postage,a holder of a $400,000 Stamp Inc.bond,collected the interest due on June 30,20X8,and then sold the bond to DEF Inc.for $365,000.On that date the bond issuer,Stamp,a 90 percent owner of DEF,had a $450,000 carrying amount for this bond.
-Based on the information given above,what was the effect of DEF's purchase of Stamp's bond on the noncontrolling interest amount reported in Stamp's June 30,20X8,consolidated balance sheet?

A) No effect
B) $35,000 increase
C) $8,500 decrease
D) $8,500 increase