During 2018, Trump Co. sold inventory to its wholly-owned subsidiary, Ivanka Co. The inventory cost $30,000 and was sold to Ivanka for $44,000. From the perspective of the combination, when is the $14,000 gain realized? [1 point] When the goods are sold to a third party by Ivanka No gain can be recognized since the transaction was between related parties When Trump sold the goods to Ivanka When Ivanka receives the goods When Ivanka pays Trump for the goods