A Ltd sells to its subsidiary, J Ltd$,$ an item of inventories on $1$ January $2017$ for $$6000.$ The item cost A Ltd $$3000$ earlier in the current year. J Ltd intends to use the item as plant with a useful life of $10$ years, and no estimated salvage value. A straight$-$line depreciation rate of $10\%$ p$.$a$.$ is applicable. The tax rate is $30\%.$ The worksheet entry for the year ended $30$ June $2017$ would include the following adjustment:

a$.$

Dr Plant $$3000.$

b$.$

Cr Plant $$3000.$

c$.$

Dr Inventories $$3000.$

d$.$

Cr Inventories $$3000.$