Parowns 91.13% of Sub Corp. Par sold depreciable assets to Sub on January 1, Year 3, at a before-tax gain of $48,163. On January 1, Year 4. Sub sold depreciable assets to Par at a before-tax gain of $96,327. 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 during Year 4 from Par's sale of assets to Sub in Year 3? O a $2,960 Ob $3,289 Oc $3,042 od $3,125 Oe. $3,207