If the holding percentage in the subsidiary company was 80% and during the year 2018 the holding sold to the subsidiary a commodity costing $ 12,000 at an amount of $ 16,000, and the goods were fully sold to outside parties by the subsidiary company, then the holding's share of the unrealized profits of the deal at the end of 2018 is at an amount

Select one: a. 3,200 b. zero c. 4,000 d. 800