Subsidiary Corporation Purchases a Used Machine from Parent Corporation in an Intercompany

Subsidiary Corporation purchases a used machine from Parent Corporation in an intercompany transaction. Which of the following events is a corresponding event for the intercompany transaction?

A) the purchasing group member selling the machine for cash to a nonmember of the group
B) the departure of the purchasing group member from the affiliated group when its stock is sold to a nonmember of the group
C) the purchasing group member depreciating the machine
D) All of the above are recognition events.