John Inc and Victor Inc for Its 70% Stake in Jinxtor

John Inc and Victor Inc for its 70% stake in Jinxtor. Jinxtor reported a net income of $3,000,000 for 2013. John's plant and equipment were estimated to provide an additional 5 years of utility to Jinxtor. What is Victor's portion of any unrealized gain or loss arising from the transfer of John's assets to Jinxtor on January 1, 2013?

A) Nil
B) $90,000
C) $210,000
D) $300,000