The parent company GreatSUNY owns 100 percent of the common stock of GreatOW. In 2021, GreatSUNY reports sales of $1,000,000 and cost of goods sold of $700,000. For the same year, GreatOW has sales of $250,000 and cost of goods sold of $200,000. During the year, GreatOW sold merchandise to GreatSUNY for $10,000 at a price based on the normal markup. At the end of the year, GreatSUNY still possesses 20 percent of this inventory. Calculate the deferred unrealized gain to be reported in consolidation entry (G).