On 1 April 2017 Hevix acquired 116 million of Branchs 145 million ordinary shares for an immediate cash payment of $210 million and issued at par one 10% $100 loan note for every 200 shares acquired. The inventory of Branch at 31 March 20X9 includes goods supplied by Hevix for a sale price of $56 million. Hevix adds a mark-up of 40% on cost to all sales.

What is the amount of the unrealized profit arising from intra-group trading
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a. $56 million
b. $33.6 million
c. $22.4 million
d. $16 million