Z Ltd is the parent entity of D Ltd. Assume the company income tax is 30%. The following intra-group transactions are relevant to the consolidation for the vear ended 30 June 2017: a)Z Ltd made inventory sales of $750 000 to D Ltd during the year ended 30 June 2016. The original cost of this inventory to Z Ltd was $600 000. D Ltd had the entire inventory on hand at 30 June 2016. (b) D Ltd made inventory sales of $500 000 to Z Ltd during the year ended 30 June 2016. The original cost of this inventory to D Ltd was $400 000. Z Ltd had one-quarter of this inventory on hand at 30 June 2016. (c) Z