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Company X owns 75% of the shares of Company Y. On 1/1/2016, the holding company sold the machines to the subsidiary company at a price

Company X owns 75% of the shares of Company Y. On 1/1/2016, the holding company sold the machines to the subsidiary company at a price of 70,000 dinars, knowing that the cost of the machines in the books of X when selling was 80,000 dinars and the balance of the depreciation complex of the machines was 20,000 dinars. The real remaining life of the machines was 4 years and they are depreciated using the straight-line method. The company estimated the productive life of the machines at 4 years and decided to depreciate them using the straight-line method. On 1/1/2018, Company Y sold the machines to third parties at a price of 36000 dinars....... What is the amount of machine sale gains that will appear in the consolidated income statement for the year 2018?

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