1) year end is subsequently sold in the following year to an unrelated party. Investment. National sells inventory to Cub as listed in the table below. Inventory remaining a Cub Incorporated owns 30% of National and applies the equity method of accounting for this Inventory Remaining $10,000 Year 2020 Inventory Transfor Price $90,000 (at Transfer Price) Cost $40,500 The amount of the gross profit Cub deferred in 2020, recognized in 2021 is: A. $1,650 B. $1,800 C. $5,500 D. $1,350 E. None of the above.