On 15 June 2024, Binary Ltd, a parent company, sells some inventories to its subsidiary, Taylor Ltd for $20,000. The original cost of the inventory to Binary Ltd was $18,000. An at 30 June 2024, Taylor Ltd has not sold any of the inventories purchased from Binary Ltd. During the year ended 30 June 2024, the unrealised profit related to the inventories amount to a. Nil b. $8,000 c. $10,000 d. $2,000