Which one of the following will increase consolidated retained earnings?

Select one:

a. An increase in the value of goodwill associated with a subsidiary subsequent to the parent's date of acquisition

b. The depreciation of a $10,000 excess in the fair value of equipment over its recorded book value

c. The amortization of a $10,000 excess in the fair value of a note payable over its recorded book value

d. The sale of inventory by a subsidiary that had a $10,000 excess in fair value over recorded book value on the parent's date of acquisition