Par owns 89.21% of Sub Corp. Par sold depreciable assets to Sub on January 1, Year 3, at a before-tax gain of $42,131. On January 1, Year 4, Sub sold depreciable assets to Par at a before-tax gain of $84,263. Both assets are being depreciated over ten (10) years. The tax rate for both companies is 29.79%. How much after-tax intercompany gain or loss was realized during Year 4 from Par's sale of assets to Sub in Year 3?

a.

$2,958

b.

$2,662

c.

$2,810

d.

$2,736

e.

$2,884