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 the amount of the amortization of the unrealized gain for 2013 arising from the transfer of John's assets?

A) Nil
B) $18,000
C) $42,000
D) $60,000