5) On January 1, 2023, Butler Corp. sold a building to Herro, Inc. for $450,000 (the building's fair value at that date). The building had a cost to Butler of $750.000 and accumulated depreciation of $250,000, for a net book value of $500,000 at the time of the sale. The building's remaining useful life was 20 years. At the same time, Butler leased the building back from Herro on a ten year term. Annual payments of $41,397 begin on January 1, 2023. The lease includes no purchase options or transfer of ownership, and the asset is not of a specialized nature. Butler's incremental borrowing rate and Herro's implicit rate are both 8%. Both companies report on a calendar year end and use straight line depreciation with n salvage value for this type of asset. Which of the following will not appear on Butler's 2023 financial statements? A) Balance sheet: $475,000 building, net of accumulated depreciation B) Income statement: $50,000 loss on sale of building C) Income statement: $41,397 lease expense D) Balance sheet: $279,921 right of use asset