Par owns 89.93% of Sub Corp. Par sold depreciable assets to Sub on January 1, Year 3, at a before-tax gain of 544,393. On January 1, Year 4. Sub sold depreciable assets to Parat 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%. What is the total amount of after-tax unrealized profit remaining at the end of Year 47 O a $86,223 O b. $78,202 Oc. $84,218 Od $82,212 e $80,207