In September 2013, Ahmad Ltd (associate) sold inventory to Samer Ltd (investor) for 18000, it was cost Ahmad Ltd 8000. Half of inventory remained unsold at 30 June 2014. However, the inventory was sold by Samer to external party before 30 June 2015. Tax rate is 30%. Based on above information, which of the following represent the adjustments made by Samer Ltd regarding this transaction for the profit or loss of current year only (step four) at 30/6/2015.

Select one:

a. Realised gain 3500

b. Realised gain 3500 and unrealised gain (3500)

c. Unrealised gain (3500)

d. Unrealised gain (7000)