When is the balance eliminated, assuming that consolidation rules have not been enabled in Application Settings?

If Sample Company 1230LAP has an intercompany balance with sample company PQR, when is the balance eliminated, assuming that consolidation rules have not been enabled in Application Settings?
A. All eliminations occur within the uppermost member on each of the entity dimension hierarchies.
B. Eliminations occur in the [Elimination] value members of the children of the first common parent entity.
C. Eliminations occur in the [Elimination] value members of the children of the first common parent account.
D. If the consolidation rule in Application Settings is not enabled, the intercompany accounts do not eliminate.

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