Ryan Ltd holds a $75\%$ interest in Tully Ltd$.0$n $1$ July $2021,$ Tully Ltd transferred a depreciable non$-$currentasset to Rvan ltd at a before tax profit of $$15000.$ The remaining useful life of the asset at the date oftransfer was $5$ vears and the tax rate is $30\%.$ The impact of the above transaction on the NCI for the vearended $30$ June $2023$ is:

O a$.$ a decrease of $$1050$

O b$.$ an increase of $$1050$

O c$.$ an increase of S$1575$

O d$.$a decrease of $$1575$