3. On 30 June 2019, Bean Ltd acquired all the shares of Parco Ltd. On that date, the fair value of Parcos inventory was $20,000 more than its carrying amount. For the year ended 30 June 2020, 70% of the inventory was sold to outside parties. The net impact of the consolidation adjustment against inventory as at 30 June 2020 will be:

A. a debit of $6,000.

B. a debit of $14,000.

C. no impact.

D. a debit of $20,000.

Please provide explanation and calculation