Which point of view would the credit balance that offsets P_2’s debit balance?

PQR Company has the ownership structure shown above.
If P_2 lends money to H_1, which point of view would the credit balance that offsets P_2’s debit balance?

A. Entity PQR, Consolidation FCCS_Elimination, Intercompany FCCS_No Intercompany
B. Entity Paducah, Consolidation FCCS_Elimination, Intercompany FCCS_No Intercompany
C. Entity P_2, Consolidation FCCS_Contribution, Intercompany ICP_H_1
D. Entity Paducah, Consolidation FCCS_Elimination, Intercompany ICP_H_1
E. Entity P_2, Consolidation FCCS_Contribution, Intercompany H_1

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