Both a parent and its subsidiary use the FIFO method to account for inventory and both turn over their inventories at least six months a year.At the end of 2019, there was unrealized profit in inventory as a result of up-stream transaction.When preparing the consolidated statements for 2020, which of the following financial statement accounts will not require a consolidated adjustment?

a.Cost of Goods sold

b.Income Tax expense

c.Inventory

d.Income attributable to non-controlling interest.