10. Gold Corporation and Silver Corporation file consolidated returns. In January 2019, Gold sold Silver Land with a basis of $75,000 for its fair value of $100,000. Silver sold the property to an unrelated party in April 2020 for $125,000. What amount of gain should be reported for these transactions in the consolidated returns for 2019 and 2020? A) 2019 2020 $25,000 $50,000 B) 2019 2020 $0 $25,000 C 2019 2020 $0 $50,000 D 2019 2020 $25,000 $75,000