Lee-Ann Ltd acquired all the voting shares in Pamela Ltd. At the time of the takeover the following amounts are relevant: Recorded by Pamela $ Comments Property 75 000 Valued at cost by Pamela, fair value is $90 000. Group policy is to use the revaluation model. Intangible patent 0 Not recognised by Pamela but valued by Lee-Ann at $30 000. When preparing the consolidated worksheet for the Lee-Ann-Pamela group, what would be the relevant consolidation adjustment journals at the time of the subsidiarys acquisition: Select one: A. Accounts Debit $ Credit $ Property 15 000 Fair value reserve 15 000 ... B. Accounts Debit $ Credit $ Property 15 000 Patent 30 000 Fair value reserve 45 000 ... C. Accounts Debit $ Credit $ Property 15 000 Patent 30 000 Asset revaluation reserve 45 000 ... D. No entries required.