PUP of Associate

TR owns 20% of the equity share capital of BF. During the year to 31 December 20X0 TR purchased goods with a sales value of $200,000 from BF. One half of these goods remained in inventories at the year end 31
December 20X0. BF includes a mark-up of 25% on all sales.
Which of the following accounting adjustments would TR process in the preparation of its
consolidated financial statements in relation to these goods?
A DR Group retained earnings (W5) $20,000 CR Inventories $20,000
B DR Share of profit of associate $20,000 CR Investment in associate $20,000
C DR Group retained earnings (W5) $4,000 CR Inventories $4,000
D DR Share of profit of associate $4,000 CR Investment in associate $4,000

Anwer for this question for me C. because Associate if BF and Parents is TR in this question, so 4000$ inventory in TR. but answer this question in notes says as D. need to understand where i goes wrong?