If a subsidiary sells equipment previously purchased from the parent before that equipment is fully depreciated, how does that sale by the subsidiary affect the consolidated entity?

A, The consolidated statements must realize the remainder of the unrealized gain that has been deferred.

B, Generally, the gain recorded by the subsidiary will be increased in order to reflect the consolidated entity's gain.

C, The carrying amount of the equipment must reflect the consolidated entity's carrying amount rather than the subsidiary's carrying amount.

D, All of the statements are true.