5. Pruitt Company owns 80% of Stoney Company's common stock. During 2024, Stoney sold $400,000 of merchandise to Pruitt. At December 31, 2024, one-fourth of the merchandise remained in Pruitt's inventory. In 2024, gross profit percentages were 25% for Pruitt and 30% for Stoney. The amount of unrealized intercompany profit that should be eliminated in the consolidated statements is: a) $80,000. b) $24,000. c) $30,000. d) $25,000.