During the year ended 30 June 2024, a parent entity rents a warehouse from a subsidiary entity for $200 000. The company tax rate is 30%. Which of the following is the consolidation adjustment entry needed at reporting date to eliminate the transaction? Select one: O a. Rent revenue Dr 200 000 Rent expense Cr 200 000 O b. Rent expense Dr 200 000 Rent revenue 200 000 O c. Rent revenue 200 000 Rent expense 200 000 Income tax expense 60 000 Deferred tax liability 60 000 O d. Rent revenue DI 200 000 Rent expense C 200 000 Deferred tax asset Dr 60 000 Income tax expense Cr 60 000