20. At the year end H Co has 90,000 of inventory. Its 80% owned subsidiary, S Co. has 50,000 of inventory. There are goods in transit from S Co. to H Co. with a value of 5,000. This amount does not include any unrealized profit. What is the carrying amount of inventory in consolidated statement of financial position? a) 90,000 b) 135,000 c) 140,000 d) 145,000