What does the $10 debit (Dr) adjustment to plant and equipment most likely represent?

	a.	Consolidation adjustment to eliminate the fair value increment on the plant and equipment at the date of acquisition.
	b.	Consolidation adjustment to eliminate an unrealised prior year profit on sale of intragroup plant and equipment.
	c.	Consolidation adjustment to eliminate an unrealised current year profit on sale of intragroup profit of the plant and equipment.
	d.	Consolidation adjustment to recognise the fair value increment on the plant and equipment at the date of acquisition.