During 2020, Sunland Company purchased 74000 shares of Cheyenne Corporation common stock for $1200000 as an equity investment. The fair value of these shares was $1146000 at December 31, 2020. Sunland sold all of the Cheyenne stock for $18 per share on December 3, 2021, incurring $50000 in brokerage commissions. Sunland Company should report a realized gain on the sale of stock in 2021 of

A

$136000

B

$82000

C

$186000

D

$132000