a Company A owns 90 percent of the common stock of Company B. At the beginning of 2021. Company B sold a piece of land that had a book value of $40,000 to Company A for $50,000. At the beginning of 2023. Company A sold the land to outsiders for $62.000. How much total gains on the sale of land should be recognized in the 2023 consolidated financial statements? 10.800