9. Sunstone Ltd owns 100% of Tanzanite Ltd. Zircon Ltd is 100% owned and controlled by Tanzanite Ltd. On 1 March 2021 Sunstone Ltd sells inventory to Tanzanite Ltd at a sale price of $90,000. To produce this inventory, the cost to Sunstone Ltd was $45,000. On 30 April Tanzanite Ltd sells this same inventory to Zircon Ltd for $120,000. There were no additional costs in relation to this transaction. As at 30 June 2021 (financial year) Zircon Ltd has sold one third of this inventory to external customers for $210,000. Zircon Ltd still has two thirds of the inventory on hand at the end of the financial year. From the group's perspective what is the value of the inventory on hand at the end of the financial year 30 June 2021? a. $80,000 b. $60,000 c. $30,000 d. $140,000