单选题 Hard acquired 80% of the equity share capital of Work on 1 April 20X8. The summarised statement of profit or loss for the year-ended 31 March 20X9 is as follows: Revenue: Hard $120,000;Work$48,000 Cost of sales:Hard $ 84,000;Work$40,000 Gross profit:Hard $36,000;Work$ 8,000 Distribution costs:Hard $5,000;Work$ 100 Administration expenses:Hard $7,000;Work$ 300 Profit from operations:Hard $24,000;Work$ 7,600 Investment income:Hard$ 150 Finance costs:Work $400 Profit before tax:Hard $24,150;Work$7,200 Tax:Hard $6,000;Work$ 1,200 Profit for the year:Hard $ 18,150 ;Work$6,000During the year Hard sold Work some goods for $24m, these had originally cost $18m. At the year- end Work had sold half of these goods to third parties.Note: in the exam, all questions will be independent, and not based on a common scenario.381 What is the provision for unrealised profit (PURP) adjustment for the year-ended 31 March 20X9?( )