A Group of Entities Comprised of Kerri Limited (Parent Entity)

A group of entities comprised of Kerri Limited (parent entity) , Georgia Limited (subsidiary entity) and Emily Limited (subsidiary entity) have the following inventory balances. - Kerri Limited $41 000
- Georgia Limited $14 000
- Emily Limited $12 000
Which of the following amounts is shown as the consolidated inventory balance in the consolidated financial statements?

A) $12 000
B) $14 000
C) $26 000
D) $67 000