Par Inc owns 79.51% of Sub Corp. During the year, Par sold inventory to Sub for $99,176. Exactly 49.63% of this inventory remained in Y's warehouse at year end. Sub sold inventory to Par for $49,591 of which 41.27% remained in X's warehouse at year end. Both companies are subject to a tax rate of 29.55%. 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. $4,206 b. $3,796 c. $4,001 d. $3,898 e. $4,104