Consolidated P&L question

Could someone please explain, how to solve this exercise? Thank you!

X Co acquired 80% of the equity share capital of Y Co several years ago. In the year to
31 December 20X4, X Co made a profit after taxation of $120,000 and Y Co made a profit after taxation of $35,000. During the year Y Co sold goods to X Co at a price of $40,000. The profit mark-up was 40% on the sales price. At 31 December 20X4, 25% of these goods were still held in the inventory of X Co.

What profit is attributable to the parent company in the consolidated statement of profit or loss of the X Group for the year to 31 December 20X4?