Which of the Following Questions Is Not a Key Question

Multiple Choice

Which of the following questions is not a key question to consider when determining the appropriate consolidation adjustment entries:

A) Does the transaction involve the parent entity selling assets to the subsidiary, or the subsidiary selling assets to the parent entity?
B) What is the tax effect of the adjustments made?
C) What has been recorded by the legal entities?
D) Is this a prior period or a current period transaction?