A company sells a building to a bank in 2013 at a gain of $100,000 and immediately leases the building back for period of five years. The lease is accounted for as an operating lease. The building was originally purchased for $200,000 and currently had a book value of $50,000 at the date of the sale. What amount should be recognized in 2013 as a gain on the sale using U.S. GAAP? $50,000. $200,000. $100,000. $20,000. $150,000.