Mike acquired 60% of Norbert's ordinary shares on 1 January 2021. The carrying amount of Norbert's net assets at acquisition were 8.5m. A fair value exercise conducted at acquisition identified that an item of machinery had a carrying amount of 1.1m but its fair value was 1.6m. The machinery has a remaining useful life of 5 years from the date of acquisition. Which TWO adjustments are required to the consolidated financial statements for the year ended 31 December 2021? (i) Increase PPE in the consolidated statement of financial position by 500,000 for the fair value adjustment (ii) Increase PPE in the consolidated statement of financial position by 300,000 for the Group's share of the fair value adjustment (iii) Decrease PPE in the consolidated statement of financial position by 100,000 for the depreciation on the fair value adjustment (iv) Decrease PPE in the consolidated statement of financial position by 60,000 for the Group's 60% share of the depreciation on the fair value adjustment (v) Reduce consolidated profit or loss by 100,000 for the depreciation on the fair value adjustment (vi) Reduce consolidated profit or loss by 60,000 for the Group's 60% share of depreciation on the fair value adjustment O a. (i), (iii) and (v) b. (ii), (iv) and (vi) O c. (i), (ii) and (v) O d. (ii), (iii) and (vi) O e. (i), (iii) and (vi) O f. (i), (ii) and (vi) g. (ii) (iv) and (v)