Match the following.

List-I	List-II
a. Absorption	1. Profit on reissue of shares is to be transferred to . . . . . . . .
b. Accumulated losses and fictitious assets	2. When there are one or more liquidation and no formation, it is known as . . . . . . . .
c. Consolidated revenue profits	3. Internal reconstruction is generally resorted to write off . . . . . . . .
d. Capital reserve	4. The group share of proposed dividends by the subsidiary is added to . . . . . . . .

A. a-4, b-3, c-2, d-1

B. a-3, b-4, c-2, d-1

C. a-2, b-3, c-4, d-1

D. a-3, b-4, c-1, d-2

Answer: Option C