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 as a gain in 2013 using IFRS?

$20,000.

$50,000.

$100,000.

$150,000.

$200,000.