Par Inc owns 83.35% of Sub Corp. During the year, Par sold inventory to Sub for $131,024. Exactly 52.51% of this inventory remained in Y's warehouse at year end. Sub sold inventory to Par for $65,519 of which 44.15% remained in X's warehouse at year end. Both companies are subject to a tax rate of 31.47%. 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.

$9,381

b.

$8,742

c.

$9,168

d.

$8,955

e.

$8,528