Profit attribute to NCI

lets say , P has acquired 80 % of S for many years , in the end of the year, the profit from their individual income statement show P – $50,000 S- $2,000
(Both of the profit already take the intra group loan interest $10,000 into account )

I know the intra group loan interest will be eliminate in the consolidated income statement , but how to calculate the profit attribute to parent and NCI ? please tell me which of the following is correct ?

P-($50,000 + $2000 x 80% ) $51,600
S-($2000 x 20%) $400

or

P-[$50,000 + ($2000 + $10,000) x 80% ] $49,600
S-[($2,000 + $10,000 ) x 20% ] $2,400