Tara Company owns $30\%$ of Hawkins, Incorporated and applies the equity method. During the current year, Hawkins buys inventory costing $$400,000$ and sells it to Tara for $$500,000.$ At the end of the year, only $25\%$ of this merchandise is still being held by Tara. What amount of unrealized gain must be deferred by Hawkins in reporting on the equity method?