P Company sold inventory costing $30,000 to its 80% owned subsidiary. S Company, for $60,000 in 20x I. S Company resold $50,000 of this inventory for $90,000 in 20x1. The amount of unrealized intercompany profit at the end of 20x1 is a. $5,000 b. $10,000 c. $20,000 d. $30,000 e. none of the above