Par Inc owns 79.99% of Sub Corp. During the year, Par sold inventory to Sub for $103,157. Exactly 49.99% of this inventory remained in Y's warehouse at year end. Sub sold inventory to Par for $51,582 of which 41.63% remained in X's warehouse at year end. Both companies are subject to a tax rate of 29.79%. The gross profit percentage on sales is 20% for both companies. What is the after-tax dollar value of Sub's unrealized profits during the year on its sales to Par?

a.

$3,241

b.

$3,091

c.

$2,940

d.

$3,166

e.

$3,015