Deferred tax

A subsidiary sells goods costing 60,000 to its parent for 70,000, and the parent still holds these goods in inventory at the year-end. A consolidation adjustment is required in the consolidated financial statements to eliminate the unrealized profit of 10,000 from the consolidated income statement and from group inventory.what deferred tax if parent and subsidiary reside in different tax jurisdictions and pay income tax at 40% and 30% respectively.