If the holding owns 80% of the shares of the subsidiary and on 1/1/2014 furniture was sold from the holding to the subsidiary at an amount of $ 14,000, the historical cost of $ 25,000, and the accumulated depreciation on the date of sale was $ 9,000 and the remaining life was 4 years, and the straight-line method was used for depreciation and without waste. The subsidiary company uses the same depreciation data for the holding, the unrealized profit or loss for the year 2014 is an amount

Select one: a. 4000 losses b. 2000 won c. 4000 won d. 2000 losses