June 2011 Prodigal NCI calculation – ACCA answer vs BPP Revision kit 2017/18

Hi, I have noticed difference in calculation of NCI in Prodigal question.

Here is relevant extract of question:

On 1 October 2010 Prodigal purchased 75% of the equity shares in Sentinel.

The extract of SPLOCI of Sentinel for the year ended 31 March 2011 is:
Profit for the year 66000

Notes:
(ii) Immediately after the acquisition of Sentinel on 1 October 2010, Prodigal transferred an item of plant with a carrying amount of $4 million to Sentinel at an agreed value of $5 million. At this date the plant had a remaining life of two and half years. Prodigal had included the profit on this transfer as a reduction in its depreciation costs. All depreciation is charged to cost of sales.
(iii) After the acquisition Sentinel sold goods to Prodigal for $40 million. These goods had cost Sentinel $30 million. $12 million of the goods sold remained in Prodigal’s closing inventory.

ACCA’s calculation of profit attributable to NCI
Sentinel’s post-acquisition profit (66,000 x 6/12) – 33000
Less: Unrealised profit in inventory – (3000)
Answer – 30000*0.25=7500

BPP’s calculation
Sentinel’s post-acquisition profit (66,000 x 6/12) – 33000
ADD: Non-current asset PURP (W3) excess depreciation – 200
Less: Unrealised profit in inventory – (3000)
Answer – 30200*0.25=7550

Basically, BPP takes depreciation excess due to sale of plant into account, while ACCA does not.
Which one of them is correct?