When a parent sells $130,000 goods to a subsidiary at a mark up of 30% and the subsidiary has none of these goods in inventory

When a parent sells $130,000 goods to a subsidiary at a mark up of 30% and the subsidiary has none of these goods in inventory at the year end, what value is the provision for unrealised profit?

When a parent sells $130,000 goods to a subsidiary at a mark up of 30% and the subsidiary has none of these goods in inventory at the year end, no provision for unrealised profit is required