Megeve Corporation owns 60% of Chamonix Corporation. During the year Chamonix sold merchandise to Megeve for $600,000. At year end half of this merchandise is still in Megeve inventory. Gross profit percentage were 30% for Megeve and 40% for Chamonix. What amount of intra-entity gross profit should be deferred?

		0
		72,000
		180,000
		90,000
		120,000