19. Wind Co owns 80% of its subsidiary, Rain Co. In December 20x1, Rain Co sells inventory costing P100,000 to Wind Co for P120,000. Draft consolidated profit attributable to the group for the year 2021, before the adjustments for unrealized profit was P150,000. 25% of the inventory remains unsold by the Wind Co at December 20x1. Ignoring deferred tax what is the correct consolidated profit attributable to the group for 20x1.? a. P130,000. b. P134,000. c. P145,000. d. P146,000