Stream Company owns $25$ percent of Miller Company and applies the equity method. During year $20$X$1,$ Miller sold inventory to Stream for $$184,000.$ This inventory had cost only $$138,000.$ Stream resold $$104,000$ of the inventory during $20$X$1$ and the rest during $20$X$2.$ What amount of gross profit must Stream defer in reporting this investment using the equity method?

$$40,000.$

$$5,000$

$$20,000.$

$$80,000.$