Which of the Following Is Not True with Respect to Intercompany

Which of the following is not true with respect to intercompany transfers that occurred during the year?

A) Comprehensive income will decrease for the amount of the unrealized profit.
B) Comprehensive income will increase for the tax on the unrealized profit.
C) The statement of financial position will include a decrease to the asset for the amount of the unrealized profit that still remains.
D) The deferred tax asset will decrease for the amount of unrealized profit that still remains.