Tolson Corp owns 40% of the voting common shares of Ramos Corp and has significant influence. In 2010, Tolson buys inventory costing $100, 000 from third parties and then sells it Ramos for $150, 000. At the end of 2010, Ramos still has $60, 000 inventory on hand. What amount of unrealized gross profit must Tolson defer in 2010. Show the required entry and amounts. Dr._$ __________ Cr $ _____________