During the Year Ended 30 June 2022, Jasmine Ltd Rents

During the year ended 30 June 2022, Jasmine Ltd rents a warehouse from its subsidiary, Rose Ltd, for $20 000. The company tax rate is 30%. The consolidation adjustment entry needed at 30 June 2022 is:

A) $$\begin{array} { c l c c } \text { Rent reverule } & \mathrm { Dr } & 20000 & \\\text { Rent expense } & \mathrm { Cr } & & 20000 \\\text { Income tax expense } & \mathrm { Dr } & 6000 & \\\text { Deferted tax liability } & \mathrm { Cr } & & 6000\end{array}$$
B) $$\begin{array} { c l c c } \text { Rent reverule } & \mathrm { Dr } & 20000 & \\\text { Rent expense } & \mathrm { Cr } & & 20000 \\\text { Deferred tax asset } & \mathrm { Dr } & 6000 & \\\text { Income tax expense } & \mathrm { Cr } & & 6000\end{array}$$
C) Rent Teverume $\quad$ Dr $\quad$$\quad$ 20000
Rent experse $\quad$$\quad$ Cr $\quad$$\quad$ 20000
D) Rent expense $\quad$ Dr $\quad$$\quad$ 20000
Rent revenue $\quad$$\quad$ Cr $\quad$$\quad$ 20000