A few years a sago, Posey U $$20,000,$ and in April Ltd acquired $85$ percent of the common shares of Suba Co$.$ In In February $20$X$0,$ them to Posey for $$25,000,$ Suba's usual gross margin is $30$ percent, Suba purchased goods for but it gave Posey a discount. In July $20$X$0,$ Posey sold $60$ percent of those goods to one of its customers for $$21,000.$ The rest of the goods remain unsold at the end of the year. Both Posey and Suba have income tax rates of $40$ percent.

To calculate the inventory for the consolidated balance sheet, add together the inventory from Posey and Suba's separate$-$entity balance sheets and reduce by a net adjustment of

a$.$ $$1200$

b$.$ $$18000$

c$.$ $$2000$

d$.$ $$3000$