Hana$$ sold Inventory to Ahmad company for JD $100000$ cash $.$ The original cost had been only JD$80000.$In year$1$ Ahmad sold $50\%$ of the inventory to an outside entity at a JD$50000$ gain. In year $2$ Ahmad sold the other quantity to an outside entity Ahmad's separate income was JD$60000$year $1$ and $80000$ year $2.$using this information's answer the following question.If Hana company Acquires $80\%$ of Ahmad company $,$the equity in subsidiary$$ earning$$ year $2$ equal :a$.$JD$50000$b$.$JD$48000$c$.$JD$74000$d$.$JD$60000$