Jackson Company owns $25$ percent of ABC Company and applies the equity method. During the current year, Jackson buys inventory costing $$91,000$ and then sells it to ABC for $$130,000.$ At the end of the year, ABC still holds only $$22,400$ of merchandise. What amount of gross profit must Jackson defer in reporting this investment using the equity method?

$$1,680.$

$$4,080.$

$$6,720$

$$12,480.$