James Corporation owns 80 percent of Carl Corporations common stock. During October, Carl sold merchandise to James for $112,500. At December 31, 30 percent of this merchandise remains in Jamess inventory. Gross profit percentages were 20 percent for James and 30 percent for Carl. The amount of unrealized intra-entity profit in ending inventory at December 31 that should be eliminated in the consolidation process is

$8,100.

$6,750.

$10,125.

$33,750.