Sun Corp. owns 90% of Rise Corp.'s common stock. During October, Rise sold merchandise to Sun for $150,000. At December 31, one-half of the merchandise remained in Sun's inventory. The gross profit percentage of Rise on all sales was 40%. The amount of unrealized intraentity profit in ending inventory at December 31 that should be eliminated in consolidation is $150,000 $30,000 $60,000 $27,000