Par owns 89.93% of Sub Corp. Par sold depreciable assets to Sub on January 1, Year 3, at a before-tax gain of $44,393. On January 1, Year 4, Sub sold depreciable assets to Par at a before-tax gain of $88,787. Both assets are being depreciated over ten (10) years. The tax rate for both companies is 30.51%. How much after-tax intercompany gain or loss was realized during Year 4 from Sub's sale of assets to Par in Year 4? a. $4,971 b. $4,722 c. $4,474 d. $4,598 e. $4,847