Fabulous Fashions Corporation owns $70$ percent of Shiny Clothing Corporation's common stock. On January $1,20$X$1,$ Fabulous purchased equipment for $$50,000.$ Fabulous depreciates the equipment using the straight$-$line method over a $10-$year period assuming no salvage value. On December $31,20$X$1,$ Fabulous sold the equipment to Shiny for $$48,000.$ On July $1,20$X$3,$ Shiny sold the equipment to a nonaffiliate for $$44,000.$ Calculate the unrealized gain that Fabulous would defer at the end of $20$X$1$ using the fully adjusted equity method.

A$-$$$3,000$

B$-$$$5,000$

C$-$ $$2,000$

D$-$ $$4,000$