In the current period, a parent sold goods to its subsidiary for $$10000.$ The goods had originally cost the parent $$6000.$ The inventories are still on hand at period end. The company tax rate is $30\%.$ What is the consolidation worksheet entry for the tax effect of this transaction?

a$.$ DR$.$ Deferred Tax Asset $$1200$

CR$.$ Income Tax Expense $ $1200$

b$.$ DR$.$ Income Tax Expense $$1200$

CR$.$ Deferred Tax Liability $$1200$

c$.$ DR$.$ Income Tax Expense $$3000$

CR$.$ Deferred Tax Liability $$3000$

d$.$ DR$.$ Deferred Tax Asset $$1800$

CR$.$ Income Tax Expense $$1800$