Which of the following would be treated as a retirement of the subsidiarys bonds for consolidation purposes, but not an actual retirement on the subsidiarys financial statements?

	a.	The subsidiary borrows money from an unaffiliated company and uses the proceeds to retire its outstanding bonds.
	b.	The subsidiary borrows money from the parent and uses the proceeds to retire its outstanding bonds.
	c.	The subsidiary uses its own available cash to purchase and retire its outstanding bonds.
	d.	The parent purchases the subsidiarys outstanding bonds from an unaffiliated company.