A few years ago, Locke Ltd. purchased a machine from its wholly owned subsidiary, Dubois Ltd., for

$90,000. Locke has just sold the machine to an unrelated party for a $15,000 gain. At the time of the sale,

there was still an unrealized gain of $50,000 from the purchase from Dubois. With this sale of the asset to

the unrelated party, what is the amount of gain that should be recognized on Locke's consolidated

financial statements?