Gorgeous Ltd is a subsidiary of King Ltd. Gorgeous Ltd's motor vehicles in its separate financial statements are measured using the revaluation model prior to acquisition. Which of the following statements is correct in relation to the fair value adjustments required to be made in the consolidation worksheet? a. The fair value adjustments would be made in the book of King Ltd prior to consolidation. b. Gorgeous Ltd's motor vehicles cannot be consolidated if King Ltd's motor vehicles is valued using the cost model. c. A revaluation increment is to be recorded when the fair value is greater than its carrying amount. There is no fair value adjustment required on the date of acquisition