M Ltd is a subsidiary of C Ltd. M Ltds property, plant and equipment in its separate financial statements are measured using the revaluation model prior to acquisition. On the date of acquisition, the consolidation worksheet entries required, in relation to any fair value adjustments would be:

a. no adjustment required

b. for both a revaluation increment and decrement

c. when there is an decrease in revaluation

d. when there is an increase in revaluation