During the year ended 30 June 20X7, a parent entity rents a warehouse from a subsidiary entity for $100,000. The company tax rate is 30%. The consolidation adjustment entry needed at reporting date is:

Rent revenue	Dr	100,000
Rent expense	Cr		100,000

Rent expense	Dr	100,000
Rent revenue	Cr		100,000

Rent revenue	Dr	100,000
Rent expense	Cr		100,000
Deferred tax asset	Dr	30,000
Income tax expense	Cr		30,000

Rent revenue	Dr	100,000
Rent expense	Cr		100,000
Income tax expense	Dr	30,000
Deferred tax liability	Cr		30,000