Williard Corporation Regularly Sells Inventory Items to Its Subsidiary, Petty

Williard Corporation regularly sells inventory items to its subsidiary, Petty, Inc.If unrealized profits in Petty's 2016 year-end inventory exceed the unrealized profits in its 2017 year-end inventory, 2017 combined

A) ​cost of sales will be less than consolidated cost of sales in 2017.
B) ​gross profit will be greater than consolidated gross profit in 2017.
C) ​sales will be less than consolidated sales in 2017.
D) ​cost of sales will be greater than consolidated cost of sales in 2017.