What is the value of the unrealized profit in inventory adjustment required to inventory in PQ's consolidated statement of financial position at 31 December 20X0?

What is the value of the unrealized profit in inventory adjustment required to inventory in PQ’s consolidated statement of financial position at 31 December 20X0?

PQ uses the fair value method for non-controlling interest at acquisition.

What is the value of the unrealized profit in inventory adjustment required to inventory in PQ’s consolidated statement of financial position at 31 December 20X0?
A . $3,333
B . $2,000
C . $4,000
D . $1,667

Answer: D