On 1 July 2016 A Ltd acquired a 25% share of B Ltd. At that date, the following assets had carrying amounts different to their fair values in B Ltd's accounts: Asset Carrying amount Fair value Inventory $24,000 $30,000 Machinery $48,000 $60,000 All inventory was sold to third parties by 30 June 2017. On 1 July 2016, the machinery had a remaining useful life of 3 years. The tax rate is 30%. The adjustment required to the investment in associate account at 30 June 2017 in relation to the above assets is: $1,750. $7,000. $2,500. $10,000.