What does the $36 credit (Cr) consolidation adjustment to Deferred tax liabilities most likely represent?

	a.	Consolidation adjustment to recognise the tax effects of the elimination of an unrealised profit on sale of intragroup plant.
	b.	Consolidation adjustment to recognise the tax effects of the fair value increment on the plant and equipment at the date of acquisition.
	c.	Recognise the carrying amount of the asset is lower than the tax base of the asset creating a deductible temporary difference.
	d.	Consolidation adjustment to recognise the tax effects of the consolidated carrying amount value of the plant and equipment being less than the sum of the parent and the subsidiary plant and equipment.