Lion Ltd sells to its subsidiary Cub Ltd an item of inventory on 1 January 2023 for $6 000. The item cost Lion Ltd $3 000 earlier in the current year. Cub Ltd intends to use the item as plant and equipment with a useful life of 10 years and no estimated residual value. A straight-line depreciation rate of 10% per year is applicable. The tax rate is 30%. The consolidation worksheet entry for the year ended 30 June 2023 would include which of the following adjustments?

Cr Inventory $3 000. Dr Plant $3 000. Cr Plant $3 000. Dr Inventory $3 000.