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On 3 0 June 2 0 X 1 , Buyer plc obtained control of Target plc by purchased 6 0 % of Target plc '

On 30 June 20X1, Buyer plc obtained control of Target plc by purchased 60% of Target plc's ordinary shares. The revenue reported by Buyer plc and Target plc in their separate income statements for the financial year ending 31 December 20X1 are 10,000 and 2,000 respectively.
Assume no intra-group transactions and revenues are spread evenly throughout the year. Revenue reported in Buyer plc's consolidated income statement for the year ending 31 December 20X1 is:
(a)12,000
(b)11,200
(c)11,000
(d)10,600
(e)6,000

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