During the current period, ABC Limited sold inventories to its parent entity at a profit of $8 000. The inventories cost ABC Limited $18000. At balance sheet date the parent had sold 50% of the inventories to an external party. The consolidation adjustment entry (excluding tax effects) will eliminate unrealised profit amounting to:

Select one:

a.$4000.

b.$3000.

c.$18000.

d.$8000.