Par Inc owns 80.47% of Sub Corp. During the year, Par sold inventory to Sub for $107,138. Exactly 50.35% of this inventory remained in Y's warehouse at year end. Sub sold inventory to Par for $53,573 of which 41.99% remained in X's warehouse at year end. Both companies are subject to a tax rate of 30.03%. The gross profit percentage on sales is 20% for both companies. What is the after-tax dollar value of Par's realized profits during the year on its sales to Sub?

a.

$6,886

b.

$7,444

c.

$7,072

d.

$7,258

e.

$6,700