Par Inc owns 78.55% of Sub Corp. During the year, Par sold inventory to Sub for $91,214. Exactly 48.91% of this inventory remained in Y's warehouse at year end. Sub sold inventory to Par for $45,609 of which 40.55% remained in X's warehouse at year end. Both companies are subject to a tax rate of 29.07%. The gross profit percentage on sales is 20% for both companies. What is the after-tax dollar value of Par's unrealized profits during the year on its sales to Sub? O a. $6,171 O b. $6,329 Oc$6,012 O d. $5,854 O e $6,487