Par Inc owns 79.03% of Sub Corp. During the year, Par sold inventory to Sub for $95,195. Exactly 49.27% of this inventory remained in Y's warehouse at year end. Sub sold inventory to Par for $47,600 of which 40.91% remained in X's warehouse at year end. Both companies are subject to a tax rate of 29.31%. 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?

a.

$6,797

b.

$6,631

c.

$6,465

d.

$6,300

e.

$6,963