Question 19 1 points SAVE ANSWER On 1 July 2020, Lama Ltd acquired a 36% share of Pama Ltd. At that date, the following assets had carrying amounts different to their fair values in Potowa Ltd's books: Asset Carrying amount Fair value Inventories $22,000 $27,000 Plant $30,000 $36,000 All inventories were sold to third parties by 30 June 2021. On 1 July 2020, the plant had a remaining useful life of 4 years. Income tax rate is 30%. In relation to the above assets, the adjustment required in calculating the share of profits of Pama Ltd for the year ended 30 June 2021 is to be: a. increased by $1,638 b. increased by $4,550 C. decreased by $1,638 d. decreased by $4,550