16 Par owns 90.89% of Sub Corp. Par sold depreciable assets to Sub on January 1, Year 3, at a before tax gain of $47,409 On lanuary 1, Year 4. Sub sold depreciable assets to Par at a before tax gain of 594,819 . Both assets are being depreciated over ten (10) years. The tax rate for both companies is 31.47%. How much after-tax intercompany gain or. loss was realized during Year 4 from Par's sale of assets to Sub in Year 3 ? a. $3,249 b. $3.493 c. $3,330 d. $3,411 e. $3,574