On 1 January 2022, Cowboys Ltd Acquired All the Issued

On 1 January 2022, Cowboys Ltd acquired all the issued shares in Dragon Ltd. At that date, the plant of Dragon Ltd had a fair value of $10 000 more than its carrying amount and an estimated useful life of 5 years. Dragon Ltd depreciates the plant on a straight-line basis. The plant was sold during the year ended on 30 June 2023. The business combination valuation consolidation adjustment against plant in relation to the transaction as at 30 June 2023 will be:

A) a debit of $10 000.
B) a credit of $10 000.
C) a debit of $2 000.
D) there is no adjustment entry recorded against the plant account.