On the 1 July 2013, Alma Ltd purchased 40% of the shares of Chelsea Ltd. At this date, all identifiable assets and liabilities of Chelsea Ltd were recorded at fair value except for inventory which its fair value 50000 and carrying value 20000. And plant that its fair value 90000 and carrying value 60000. If the useful life of plant 3 years and all inventory was sold before 30/6/2014 and tax rate was 30%., the pre-acquisition of current year are as follows: Select one: a. Cost of goods sold (21000) and depreciation of plant (10000) O b. Cost of goods sold (30000) and depreciation of plant (30000) O c. Cost of goods sold (30000) and depreciation of plant (10000) O d. Cost of goods sold (21000) and depreciation of plant (7000)