January 2, 2014, Carmen Corporation acquired a 30 percent interest in Rudy, Inc for $336,000. On that date, Rudy's balance sheet disclosed net assets of $576,000. During 2014, Rudy reported net income of $155,000 and paid cash dividends of $40,000. Carmen sold inventory costing $72,000 to Rudy during 2014 for $87,000. Rudy used all of this merchandise in its operations during 2014. Any goodwill recorded is expected to provide benefit for 10 years.
How much intra-entity gain exists at year's end?