of Kevin Plc acquired 70% of Carl Ltd on 1 April 2021 for 3,250,000 when Carl's retained earnings were 1,500,000. The group's policy is to measure NCI at fair value at acquisition. An impairment review was performed on 31 March 2022, and this indicated that goodwill had impaired by 850,000. Which of the following statements is/are correct in respect of the consolidated retained earnings at 31 March 2022? (1) 100% of Kevin's post acquisition retained earnings will be included (2) 100% of Carl's post acquisition retained earnings will be included (3) Goodwill impairment of 850,000 will be deducted O a. (1) only O b. (2) only O c. (1) and (2) only O d. (1) and (3) only O e. (2) and (3) only O f. (1), (2) and (3)