If the holding percentage in the subsidiary was 100% and during the year 2018 the holding sold to the subsidiary a commodity costing $ 16,000 at an amount of $ 12,000 and the goods were not completely sold to outside parties by the subsidiary company, then the holding's share of the unrealized profits and losses of the deal at the end of 2018 will In an amount

Select one: a. 3200 loss b. 4000 won c. 4000 loss d. 3200 won