PAR owns 80% of SUB common stock. During October 2016, PAR sold merchandise to SUB for $500,000. On December 31, 2016, one-half of this merchandise remained in SUB's inventory. For 2016, gross profit percentages were 30% for PAR and 40% for SUB. The amount of unrealized profit in the ending inventory on December 31, 2016, should be eliminated in consolidation is: O $250,000 O $75,000 O $100,000 O $150,000