Par Inc owns 84.79% of Sub Corp. During the year, Par sold inventory to Sub for $142,967. Exactly 53.59% of this inventory remained in Y's warehouse at year end. Sub sold inventory to Par for $71,492 of which 45.23% remained in X's warehouse at year end. Both companies are subject to a tax rate of 32.19%. 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. $4,495 b. $4,605 c. $4,385 d. $4,276 e. $4,714