8. A group of entities comprised of Kerri Limited (parent entity), Georgia Limited (subsidiary entity) and Emily Limited (subsidiary entity) have the following inventories balances.

Kerri Limited	$41 000
Georgia Limited	$14 000
Emily Limited	$12 000

Which of the following amounts is shown as the consolidated inventories balance in the consolidated financial statements?

a) $12 000.

b) $14 000.

c) $26 000.

d) $67 000.