James Corporation owns $80$ percent of Carl Corporation's common stock. During October, Carl sold merchandise to James for $$135,000.$ At December $31,60$ percent of this merchandise remains in James's inventory. Gross profit percentages were $25$ percent for James and $35$ percent for Carl. The amount of intra$-$entity gross profit in inventory at December $31$ that should be eliminated in the consolidation process is A$.28,350,$ B$.47,250,$ C$.20,250,$ or D$.22,680$