Selected information from the separate and consolidated balance sheets and income statements of Pare, Inc. and its subsidiary, Shel Co$.,$ as of December $31,$ Year $1,$ and for the year then ended is as follows:

Additional information: During Year $1,$ Pare sold goods to Shel at the same markup on cost that Pare uses for all sales. At December $31,$ Year $1,$ what was the amount of Shel's payable to Pare for intercompany sales?

A$.$ $$6,000$

B$.$ $$12,000$

C$.$ $$58,000$

D$.$ $$64,000$