When One Member of a Consolidated Group Purchases Only Part

When one member of a consolidated group purchases only part of the outstanding bonds of another member of the group (for example, 80% of the bonds) ,

A) ​all bonds, and all the interest expense and interest revenue applicable to the bonds should be eliminated.
B) ​20% of the bonds, and 20% the interest expense and interest revenue applicable to the bonds should be eliminated.
C) ​80% of the bonds, and 80% the interest expense and interest revenue applicable to the bonds should be eliminated.
D) ​none of the bonds, and none of the interest expense and interest revenue applicable to the bonds should be eliminated.