Push Company owns 60% of Shove Company's outstanding common stock. Push sold inventory cost $80,000 to Shove for $100,000 in 2018. Shove sold most of the inventory, but $30,000 in 2018. Using the fully adjusted equity method, what journal entry would be recorded by Push to defer the unrealized gross profit on inventory sales to Shove in 2018?

a. income from Shove 6,000

investment from Shove 6,000

b. income from Shove 3,600

investment from Shove 3,600

c. investment from Shove 6,000

income from Shove 6,000

d. investment from Shove 3,600

income from Shove 3,600