What Effect Will the Adjustment for the Realization of the Intercompany

What effect will the adjustment for the realization of the intercompany gain (in the preparation of the consolidated income statement) have on consolidated income tax expense for 2017?

A) It will have no effect.
B) It will reduce income tax expense by $24,000.
C) It will reduce income tax expense by $18,000.
D) It will increase income tax expense by $24,000.