In September 2013, Ahmad Ltd (associate) sold inventory to Samer Ltd (investor) for $ 18000, it was cost Ahmad Ltd $ 10000. 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 prior year/s only (step six) at 30/6/2015 Select one: a. Unrealised gain (2800) b. Realised gain 2800 and unrealised gain (2800) c. Unrealised gain (5600) d. Realised gain 2800