Judith Ltd Took Control of Athol Ltd on 1 January $\quad \$ 5000$

Judith Ltd took control of Athol Ltd on 1 January 20X5.Athol inventory is overstated by $5000 but is shown at the correct amount in the Judith group consolidation.The tax rate is 30%.
What would be the consolidation data adjustment entry for 1 January 20X5?

A)
Dr. Cost of sales $\quad \$ 5000$
Cr. Inventory $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\$ 5000$
Dr. Deferred tax asset $\quad \$ 1500$
Cr. Deferred tax revenue $\quad$$\quad$$\quad$$\quad$$\$ 1500$
B) Dr. Deferred tax liability $\quad$$\quad$$\quad$ $\$ 1500$
Cr. Deferred tax expense $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\$ 1500$
C)
$\begin{array}{llcc} \text { Dr. Cost of sales } &\$5000 \\ \text { Cr. Inventory} &&\$5000\\ \text { Dr. Deferred tax revenue } &\$1500\\ \text {Cr. Deferred tax liability } &&\$1500\\\end{array}$

D) No entry required