Par owns 91.13% of Sub Corp. Par sold depreciable assets to Sub on January 1, Year 3, at a before tax gain of 548 , 163. On January 1, Year 4, Sub sold depreciable assets to Par at a before tax gain of 596,327 . Both assets are being depreciated over ten (10) years. The tax rate for both companies is 31.71%. How much after-tax intercompany gain or loss was realized duning Year 4 from Sub's sale of assets to Par in Year 4 ? a. 54,922 b. $4.805 C $4.571 d. $4,608 e. $5.039