Apple Corporation and Banana Corporation file consolidated returns. In January 2017, Apple sold Banana property with a basis of $100,000 for its fair value of $150,000. Banana sold the property to an unrelated party in April 2018 for $250,000. What amount of gain should be reported for these transactions in the consolidated returns for 2017 and 2018?

2017	2018
0	100,000

2017	2018
0	150,000

2017	2018
150,000

2017	2018
50,000	100,000