Please assist with the following problem.
Problem: Bowler Inc. owns 30% of Yarby Co. and applies the equity method. During the current year, Bowler bought inventory costing $66,000 and then sold it to Yarby for $120,000. At year-end, only $24,000 of merchandise was still being held by Yarby. What amount of unrealized gain must be deferred by Bowler?
A) $ 6,480
B) $ 3,240
C) $10,800
D) $ 5,920
E) $ 6,610