Parent Company sells land with a book value of P5,000 to Subsidiary Company for P6,000 in 2010. Subsidiary Company hoids the land during 2011. Subsidiary Company sells the land for P8,000 to an outside entity in 2012. In 2010, the unrealized gain: A. To be eliminated is affected by the non-controlling interest percentage. B. Is initially included in the subsidiary's accounts and must be eliminated from Parent Company's income from Subsidiary Company under the cost method. C. Is eliminated from consolidated net income by a working paper entry that includes a credit to the land account for P1,000. D. [s eliminated from consolidated net income by a working paper entry that includes a credit to the land account for P6,000