High owns 60% of Low. In 2019, Low sold inventory (cost $70,000) to High for $100,000. 40% of this inventory was not sold to third parties by High by December 31, 2019. What is the amount of unrealized gain that must be reversed in the consolidated financial statements at December 31, 2019? (Worksheet entry: Dr. Cost of Goods Sold. Cr. Inventory)