Lily Corporation acquired $80$ percent of Robinson Company's voting shares of stock in $20$X$1.$ During $20$X$4,$ Lily purchased $40,000$ Playday doghouses for $$24$ each and sold $25,000$ of them to Robinson for $$30$ each. Robinson sold $18,000$ of the doghouses to retail establishments prior to December $31,20$X$4,$ for $$45$ each. The amount of unrealized intra$-$entity profit in ending inventory at December $31,20$X$4$ that should be eliminated in consolidation is

A $$36,000$

B $$48,000$

C $$60,000$

D $$42,000$