Pony owns 80% of Shetland. During 2010, Shetland sold $100,000 of merchandise at a 25% gross profit to its parent. One-tenth of the goods remain unsold by Pony at the end of 2010. How much gross profit will the noncontrolling interest receive as a result of these sales?

a. $22,500

b. $4,500

c. $5,000

d. $25,000