On $1$ July $2023,$ Bone Ltd acquired $30\%$ of the issued shares of Dome Ltd$.$ On $1$ January $2024,$ Benny Ltd sold inventories to Danny Ltd where half of these inventories remain in Danny Ltd$$s warehouse at $30$ June $2024.$During the year ended $30$ June $2024,$ when recording the unrealised profit in relation to inventory, the investment in associate account is: a$.$ not affected as the unrealised profit only applies to parent$-$subsidiary relationship b$.$ decreased by the investor's share of the unrealised profit in the inventory c$.$ not affected as unrealised profits are only adjusted if it is sold from Danny Ltd to Benny Ltd d$.$ increased by the investor$$s share of the unrealised profit in the inventory