Proud Inc. is owned 70% by Stout Inc., 15% by Valiant Inc., and 15% by Heroic Co. Stout also owns 30% in Rigid Co. All companies report under IFRS. Which one of the following transactions would be considered an RPT for Proud? A Proud purchased inventory from Valiant. B Proud purchased land from the CEO of Rigid. C Proud sold inventory to Stout. D Proud provided consulting services to Heroic in the year