On January 1, 2013 a Parent Purchased the Plant of a Subsidiary

On January 1, 2013 a parent purchased the plant of a subsidiary for $ 6,000, which was $1,000 below the carrying cost for the subsidiary as at the date it was sold. The plant had a remaining life of ten years and the income tax rate was 30%. What amounts should be shown as a loss on sale of plant and the income tax expense respectively on the consolidated financial statements for the year ended December 31, 2013?

A) $ 1,000 and $300
B) $1,000 and $210
C) $ 500 and $ 150
D) None of the above.