Which of the Following Situations,involving Eliminations as Part of the Consolidation

Multiple Choice

Which of the following situations,involving eliminations as part of the consolidation process,would not have implications for the calculation of non-controlling interest?

A) the sale of a non-current asset by the subsidiary to the parent
B) the payment of a management fee by the subsidiary to the parent
C) the sale of inventory by the parent to the subsidiary
D) the payment of a management fee by the subsidiary to the parent and the sale of inventory by the parent to the subsidiary