Antler Limited purchased 100% of the shares in Horn Limited on 1 July 2020. Antler Limited sold inventories to Horn Limited on 1 May 2023 for $21 000 cash. The inventory had cost Antler Limited $13 000. Horn Limited then sold 50% of the inventory to an external party for 12,500 on 1 June 2023. The tax rate is 30%. From the group perspective, the resulting unrealised profit at 30 June 2023 amounts to: a. $4000 b. $6500 c. $12500 d. $17000 e. None of the options