What effect will $100,000 of unrealized company profits on T’s books on December 31, 20X5 have on the amounts reported as consolidated net income and income assigned to the controlling interest?

P Company holds 80% percent ownership of S Company, and S Company owns 90% of the stock of T Company. What effect will $100,000 of unrealized company profits on T’s books on December 31, 20X5 have on the amounts reported as consolidated net income and income assigned to the controlling interest?