61) Badlock Corp. owns 90% of Gafeo, Inc. During the year, Badlock sold 3,000 locking mechanisms to Gafeo for $900,000. By the end of the year, Gafco had sold all but 500 of the locking mechanisms to outside parties. Badlock marks up the cost of its locking mechanisms by 60 percent in computing its sales price to affiliated and nonaffiliated customers. How much intra-entity profit remains in Gafco's inventory at year-end