WT has owned 75% of BD for a number of years. In the year to 31 December 20X3 WT had revenue of $350,000 and BD had revenue of $125,000. Included in WT's revenue is goods sold to BD for $25,000 that cost WT $20,000 to buy. Half of these goods are still in BD's inventory at the year end. What is the consolidated revenue figure for the year ended 31 December 20X3? a. $455,000 b. $465,000 c. $450,000 d. $475,000