When Accounting for a Jointly Controlled Operation,and the Venturer Is

When accounting for a jointly controlled operation,and the venturer is preparing a consolidated financial report,which of the following consolidation adjustments are necessary?

A) Elimination of sales on inventory between the joint venture and the venturer.
B) Elimination of any management services fees paid by the joint venture to the venturer.
C) Elimination of the dividends paid by the joint venture to the venturer.
D) All of the given answers.
E) None of the given answers; no consolidation adjustments are required.