Difference in one question between BPP Kit 2018 and the previous version.

Dear Sir.

I’ve found that there is a difference between 2 question ( Question 108 from BPP Kit before 2018 and Question 123 from BPP Kit 2018).

With the same question as below:

On 1 July 20X7, Spider acquired 60% of the equity share capital of Fly and on that date made a $10 million loan
to Fly at a rate of 8% per annum.
What will be the effect on group retained earnings at the year end date of 31 December 20X7 when this
intragroup transaction is cancelled?
A Group retained earnings will increase by $400,000.
B Group retained earnings will be reduced by $240,000.
C Group retained earnings will be reduced by $160,000.
D There will be no effect on group retained earnings. (2 marks)

However, there are 2 answers as follows:

1. Question 108 from BPP Kit before 2018, the answer is C

Loss of investment income(10m × 8% × 6/12) (400)
Saving of interest payable (400 × 60%) 240
Net reduction in group retained earnings (160)

2. Question 123 from BPP Kit 2018, the answer is D

There will be no effect on group retained earnings

Loss of investment income(10m × 8% × 6/12) (400)
Saving of interest payable 400

Could you please help me to show where is true answer. Or is there any updated in consolidated method.

Thank you Sir.