A subsidiary still holds all net assets revalued at the date of acquisition. Which working paper eliminating entry below is most likely to be the same whether the consolidation takes place at the date of acquisition or in subsequent years?

Select one:

a. Write-off eliminating entry (O) for identifiable intangibles

b. Equity eliminating entry (E) for retained earnings

c. Revaluation eliminating entry (R) for land

d. Revaluation eliminating entry (R) for goodwill