On $1$ January $2020,$ A Ltd acquired all the issued shares in B Ltd$.$ At that date, the inventory of B Ltd had a fair value of $$20000$ more than its carrying amount. By $30$ June $2021,60\%$ of the inventory was sold to an entity outside of the group. The consolidation adjustment against inventory in relation to the transaction as at $30$ June $2021$ will be $($tax rate is $30\%)$: