Fabulous Fashions Corporation owns 70 percent of Shiny Clothing Corporation's common stock. On January 1, 20X1, 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, 20X1, Fabulous sold the equipment to Shiny for $48,000. On July 1,203, Shiny sold the equipment to a nonaffiliate for $44,000. Calculate the unrealized gain that Fabulous would defer at the end of 201 using the fully adjusted equity method. $2,000 $3,000 $4,000 $5,000