Selected information from the separate and consolidated balance sheets and income statements of Gold corp. and its subsidiary, Silver Inc., as of December 31, 2017, and for the year then ended is as follows: Gold Silver Consolidated Balance sheet accounts Accounts receivable 52,000 38,000 78,000 Inventory 60,000 50,000 104,000 Income statement accounts Revenues 400,000 280,000 616,000 Cost of goods sold 300,000 220,000 462,000 Gross profit 100,000 60,000 154,000 Additional Information During year 2017, Gold sold goods to Silver at the same markup on cost that Gold uses for all sales. In Gold's consolidating worksheet, what amount of unrealized intercompany profit was eliminated? a. 58,000 b. 64,000 c. 6,000 d. 12,000