if a company send the goods for $20\%$ markup to its branch the branch received during January $2024180,000$ goods at billed price when beginning of inventory was $48,000,$ the branch sold goods which cost $192,000$ for $260,000,$ if there isnt any more transaction, the unrealized gain balance is

A$.38,000$$

B$.30,000$$

C$.6000$$

D$.24,000$$