1. In 2016 the unrealized gain:

a To be eliminated is affected by the noncontrolling interest percentage b Is initially included in the subsidiary’s accounts and must be eliminated from Faizal Company’s income from Azmi Company under the equity method c Is eliminated from consolidated net income by a workpaper entry that includes a credit to the land account for $2,000 d Is eliminated from consolidated net income by a workpaper entry that includes a credit to the land account for $8,000