_____ in 2005, Paxco Sold Inventory for the First Time

_____ In 2005, Paxco sold inventory for the first time to Saxco, its 100%-owned subsidiary. In consolidation at 12/31/05, the following entry was made:
What is the amount of intercompany acquired inventory reported in Saxco's balance sheet at 12/31/05?

A) $10,500
B) $15,000
C) $21,000
D) $36,000
E) None of the above.