P bought 80% of the shares of S in 2021 . Until the 2022 fiscal year, there were no intercompany transactions. During 2022, S50ld$4,000 of widgets to P. of which $1,200 of widgets remained in P's ending inventory. S earned a gross profit of 30% on the widgets. Both companies are taxed at 40%. What is the amount of after-tax inventory profit that must be held back from consolldated net income in 2022 ? Multiple Choice $216 5400 5380 5120