3. Under the provisions of FASB Statement No. 109, “Accounting for Income Taxes,” a debit to Deferred Income Tax Assets is required in a working paper elimination accompanying an elimination for all of the following except an:

a. Intercompany profit on merchandise.

b. Intercompany bondholding (open-market acquisition; bonds originally issued at face amount).

c. Intercompany gain on a plant asset.

d. Intercompany gain on an intangible asset.