Par Inc owns 77.59% of Sub Corp. During the year, Par sold inventory to Sub for $83,252. Exactly 48.19% of this inventory remained in Y's warehouse at year end. Sub sold inventory to Par for $41,627 of which 39.83% remained in X's warehouse at year end. Both companies are subject to a tax rate of 28.59%. The gross profit percentage on sales is 20% for both companies. What is the after-tax dollar value of Sub's realized profits during the year on its sales to Par?

a.

$3,756

b.

$3,398

c.

$3,488

d.

$3,667

e.

$3,577