[单选题]
Salt owns 100% of Pepper. During the year Salt sold goods to Pepper for a sales price of$1,044,000, generating a margin of 25%. 40% of these goods had been sold on by Pepper toexternal parties at the end of the reporting period.What adjustment for unrealised profit should be made in Salt’s consolidated financialstatements?
A .$83,520
B .$104,400
C .$125,280
D .$156,600
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