P Ltd has owned 100% of S Ltd's shares for several years. During the year ending year ending 31 Dec X9, S Ltd made sales totalling of 200,000 to P Ltd. The goods were sold by S Ltd at a 25% mark up. At the 31 Dec X9 year end P Ltd still holds 20% of the goods in inventory. What is the total of the provision for unrealised profit adjustment in the consolidated financial statements of the P Ltd Group?

		0
		40,000
		10,000
		8,000