Which of the Following Events Is an Intercompany Transaction That

Which of the following events is an intercompany transaction that requires the deferral and later recognition of income?

A) cash dividend payment from a subsidiary corporation to its parent corporation
B) sale of inventory from a subsidiary corporation to its parent corporation
C) accrual of rentals on a lease of real property owned by one group member that is used by another group member; both group members use the accrual method of accounting
D) None of the above transactions require the deferral and later recognition of income.