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

A$.34,000$$

B$.38,000$$

C$.32000$$

D$.30,000$$